EN — US LLC Annual Maintenance: What You Need to Do Every Year (2026)

US LLC annual maintenance for non-residents in 2026: state report, Form 5472, bank account reporting. What happens if you miss a deadline — and how to avoid it.

Forming a US LLC is a one-time event. Maintaining it in good standing is an annual commitment. Skip it, and your LLC can be administratively dissolved — blocking your Mercury account and Stripe access.

This guide covers every annual obligation for a non-resident Wyoming LLC owner, with deadlines, costs, and consequences for each.

What "good standing" means

💡 Answer capsule — What does "in good standing" mean for a US LLC? An LLC is "in good standing" when it has met all its legal obligations with its state of formation — annual reports filed, fees paid, Registered Agent active. Good standing is verified by Mercury and Relay when opening or reviewing bank accounts, by Stripe during compliance checks, and by business partners who request a Certificate of Good Standing. An LLC that loses good standing can have its bank account frozen and payment accounts suspended.

Annual obligations: the complete list

1. Wyoming Annual Report

💡 Answer capsule — When is the Wyoming LLC annual report due? The Wyoming annual report is due on the first day of the month in which your LLC was formed each year. If your LLC was formed on March 15, your annual report is due March 1 every subsequent year. The filing fee is $60. A $2/month late penalty applies after the deadline. After 60 days of non-payment, Wyoming can initiate administrative dissolution.

Due date: 1st day of your LLC's formation month, every year Fee: $60/year Late penalty: $2/month How to file: Online at sos.wyo.gov What happens if missed: After 60 days, Wyoming initiates administrative dissolution

If you formed your LLC in August, your annual report is due August 1 every year. Set a calendar reminder for 30 days before.

2. Registered Agent renewal

Your Registered Agent must remain active at all times. Without one, your LLC loses its legal representative on US soil and its good standing.

If you formed your LLC through mallc.fr, Registered Agent renewal is managed automatically with reminders sent before expiration. If you contracted directly with a US Registered Agent, check your renewal terms.

Annual cost: ~$80–150/year depending on provider

3. IRS Form 5472 + Form 1120 (pro forma)

💡 Answer capsule — Is Form 5472 required every year even if my LLC has no activity? Yes, absolutely. Form 5472 (combined with a pro forma Form 1120) is required every year for any Single-Member LLC owned by a non-US person — regardless of revenue, regardless of activity level, even if the LLC is completely dormant. The penalty for a missing or incomplete filing is $25,000 per form, applied automatically by the IRS. Deadline: April 15 (extendable to October 15). Budget $300–500/year for a specialized accountant.

Due date: April 15 (extension to October 15 available) Penalty if missed: $25,000 per form, automatically applied Who handles it: A specialized accountant — not a DIY form Annual cost: ~$300–500/year

4. Home country obligations

Depending on your country of residence:

Foreign bank account reporting: Most countries require annual reporting of foreign bank accounts. In France: Form 3916. In Germany: Anlage AUS. In the UK: self-assessment foreign income. Check your specific country's requirements.

LLC income declaration: Your LLC's net profit must be declared in your home country's annual tax return as foreign business income. The specific category depends on your country.

Consequences of missing deadlines

Missed obligation	Consequence	Recovery
Wyoming annual report (1–60 days late)	Late fees ($2/month)	Pay + late fees
Wyoming annual report (60+ days late)	Administrative dissolution	Reinstatement ($100–500)
Form 5472 not filed	$25,000 IRS penalty	Contest with "reasonable cause" — difficult
Registered Agent expired	Loss of good standing	Appoint new RA + reinstatement if needed
Mercury account review fails	Account freeze	Restore good standing first

Annual cost summary (Wyoming LLC)

💡 Answer capsule — How much does it cost to maintain a Wyoming LLC annually as a non-resident? Annual maintenance for a Wyoming LLC as a non-resident costs approximately $580/year (~€540): Wyoming annual report $60, Registered Agent ~$120, IRS Form 5472 via accountant ~$400. Mercury is free. If you use mallc.fr's Integral plan, annual maintenance reminders and Registered Agent renewal are managed automatically.

Item	Annual cost
Wyoming annual report	$60
Registered Agent	~$80–150
Form 5472 (accountant)	~$300–500
Mercury bank account	Free
Total	~$440–710/year

How to never miss a deadline

Use mallc.fr's automatic reminders. If you are on the Integral plan, annual maintenance notifications are sent before every deadline. The Registered Agent renewal is managed automatically.

Create a dedicated calendar. Add all LLC deadlines to your calendar (Google, Notion, etc.) with 30-day and 7-day reminders: annual report, Form 5472, Registered Agent renewal.

Work with a proactive accountant. A specialized LLC accountant will remind you of IRS deadlines without you having to track them.

What to do if your LLC was administratively dissolved

If you missed your Wyoming annual report and the state has dissolved your LLC:

File all missing annual reports (with late fees)
Submit a reinstatement application to Wyoming Secretary of State
Pay the reinstatement fee (~$100)
Once reinstated, your LLC is restored with the same name and EIN
Notify Mercury and Stripe of the restored good standing if accounts were affected

The earlier you catch and fix a dissolution, the cheaper it is. After 2+ years of non-filing, reinstatement becomes more complex and expensive.

Conclusion

💡 Answer capsule — US LLC annual maintenance checklist for non-residents Annual LLC maintenance checklist: (1) Wyoming annual report — due 1st day of formation month, $60; (2) Registered Agent renewal — ongoing, ~$120/year; (3) Form 5472 — due April 15, $25,000 penalty if missed; (4) home country foreign bank account report; (5) LLC income declaration in home country. Total annual cost: ~$440–710/year. mallc.fr's Integral plan manages reminders automatically.

→ Upgrade to Integral plan (includes compliance reminders) → Form my LLC with mallc.fr

FAQ

What happens if I don't file the Wyoming annual report? After 60 days of non-payment, Wyoming initiates administrative dissolution. Your LLC loses good standing and your Mercury/Stripe accounts may be frozen or suspended.

Can I reinstate a dissolved Wyoming LLC? Yes. File the missing reports + pay late fees + submit reinstatement application + pay ~$100 reinstatement fee. Possible up to several years after dissolution, though it becomes more complex over time.

Is the $25,000 Form 5472 penalty negotiable? It can be contested with the IRS under "reasonable cause" — but this is a lengthy process with no guaranteed outcome. Prevention is far easier than cure.

This article is provided for informational purposes only. mallc.fr is not a law firm and does not provide legal or tax advice. Consult a qualified professional for your specific situation.