The official rules that apply
- A foreign responsible party who does not have and is ineligible to obtain an SSN or ITIN is not required to provide one to obtain an EIN; line 7b may be entered as 'foreign' or N/A.
- International applicants with no legal residence or principal place of business in the US may apply for an EIN by phone at 267-941-1099 (not toll-free), Monday-Friday 6 a.m.-11 p.m. Eastern, or submit Form SS-4 by fax or mail.
- A foreign-owned U.S. disregarded entity (including a foreign-owned single-member LLC) must file Form 5472.
- A penalty of $25,000 is assessed for failure to file Form 5472 when due or to maintain required records; a substantially incomplete Form 5472 counts as a failure to file.
- If Form 5472 is not filed within 90 days after an IRS notice, an additional $25,000 penalty may apply for each 30-day period thereafter.
- FinCEN's interim final rule of March 26, 2025 exempts all entities created in the United States and their beneficial owners from BOI reporting under the Corporate Transparency Act.
- Under the interim final rule, 'reporting company' means only entities formed under foreign law and registered to do business in a US state or tribal jurisdiction; they need not report US persons as beneficial owners.
Registration basics in Wyoming
| Company type | Limited Liability Company (LLC) |
|---|---|
| Registry | Wyoming Secretary of State, Business Division |
| Government filing fee | $100 — Articles of Organization filing fee. |
| Registration time | The Secretary of State does not publish a standard processing time on the pages we checked. Filing is online. |
| Resident director | No resident member or manager requirement is stated. |
| Visit, notary or lawyer | Online filing is available; no notary requirement is stated. |
| Registered address | The LLC must continuously keep a registered agent with a physical Wyoming address. |
| Minimum capital | Not stated |
| Corporate tax | Wyoming has no individual or corporate income tax. Federal rules still apply and depend on the owners. |
| Every year | Annual report licence tax: $60 or $0.0002 per dollar of Wyoming assets, whichever is greater, due on the first day of the anniversary month. |
Full step-by-step guide: company registration in Wyoming.
Sources
- irs.gov, checked 27 September 2026
- irs.gov, checked 27 September 2026
- irs.gov, checked 27 September 2026
- irs.gov, checked 27 September 2026
- irs.gov, checked 27 September 2026
- fincen.gov, checked 27 September 2026
- fincen.gov, checked 27 September 2026