How Much It Really Costs to Maintain a US LLC as a Non-Resident
Published 2 February 2026 · Updated 31 August 2026 · Reviewed by Ashfaq Khattak, US Tax Consultant
A Wyoming LLC costs a non-resident roughly $400 to $700 a year to keep running, after a first year of about $700 to $1,100 including formation. The recurring items are the $60 state annual report, $50 to $150 for a registered agent, and $300 to $500 for federal tax preparation including Form 5472. Delaware costs about $240 a year more because of its $300 franchise tax.
The number people miss is tax preparation. A foreign-owned single-member LLC must file every year even at zero revenue, so "I will do the paperwork when I start earning" is what turns a $400 year into a $25,000 penalty.
Year one, itemised
| Item | Typical cost | Required? |
|---|---|---|
| State filing fee (Wyoming) | About $100 | Yes - required |
| Formation service | From $99 | Optional - not required |
| Registered agent | $0-150 (free first year with us) | Yes - required |
| EIN application | $0 direct, $50-150 assisted | Yes in practice - required |
| US business address | $100-300/yr | Optional - not required |
| Operating agreement | $0-200 | Recommended - not required |
| Business bank account | $0 with Mercury or Relay | Optional - not required |
Every year after that
| Item | Wyoming | Delaware |
|---|---|---|
| State annual report or franchise tax | $60 | $300 |
| Registered agent | $50-150 | $50-150 |
| Federal tax preparation (1120 + 5472) | $300-500 | $300-500 |
| Bookkeeping, if you use it | $0-1,200 | $0-1,200 |
| Realistic total | $410-710 | $650-950 |
State fees are set by the state and change from time to time. These are the figures current at the time of writing.
The three costs people forget
- Form 5472 preparation. Mandatory even at zero revenue. Skipping it risks $25,000 per year, which dwarfs every other line on this page.
- The registered agent renewal. Frequently free in year one and billed in year two, which is when a forgotten card causes a lapse in service and a missed state notice.
- Foreign qualification. If you take an office or hire staff in another state, you must register there as well and pay that state’s annual fee on top.
What it costs to do nothing
- Missed annual report: a state late fee, then loss of good standing, then administrative dissolution.
- Missed Form 5472: $25,000 per form per year, plus $25,000 for each 30 days after IRS notice.
- Missed Form 1065: a penalty per member per month the return is late.
- Dissolved LLC: bank accounts closed, payment processors terminated, and reinstatement fees on top of everything owed.
If you are no longer using the company, dissolving it properly ends these obligations. Abandoning it does not.
Frequently asked questions
What does a US LLC cost per year for a non-resident?
Budget roughly $400 to $700 a year for a Wyoming LLC once it is formed: $60 for the state annual report, $50 to $150 for a registered agent, and $300 to $500 for federal tax preparation including Form 5472. Delaware costs about $240 a year more because of its $300 franchise tax.
What is the cheapest US state to keep an LLC in?
Wyoming, at $60 per year for the annual report with no state income tax. New Mexico has no annual report at all but weaker privacy and less banking familiarity. Delaware and California are substantially more expensive.
Are there hidden costs people miss?
Three: Form 5472 preparation, which is mandatory even at zero revenue; a US business address, if your bank rejects a virtual mail drop; and the registered agent renewal, which is often free for the first year and then billed annually.
Is it cheaper to close the LLC if I am not using it?
Only if you formally dissolve it. An abandoned LLC keeps accruing state fees and federal filing obligations, including the $25,000 Form 5472 exposure, until it is dissolved with the state and a final return is filed.