> For the complete documentation index, see [llms.txt](https://ken-turner-notes.gitbook.io/foreign-owned-single-member-llc/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ken-turner-notes.gitbook.io/foreign-owned-single-member-llc/foreign-owned-single-member-llc-the-compliance-manual.md).
# Foreign Owned Single Member LLC: The Compliance Manual
Foreign owned single member LLC manual: Form 5472 with a pro forma 1120, EIN by SS-4 without an SSN, Wyoming annual report dates and the $25,000 penalty.
A foreign owned single member LLC is a disregarded entity for US federal tax, so it pays no federal income tax of its own, but it is not invisible. Every year it has reportable transactions, it files Form 5472 attached to a pro forma Form 1120. On the Wyoming side, it keeps a registered agent at a physical Wyoming address and files the annual report each anniversary month. Before any of that, it needs an EIN, which a non-US owner without an SSN gets through Form SS-4 by phone, fax or mail. Those four duties are the whole job of running a foreign owned single member LLC, and this manual takes them one page at a time.
[**Compare CORPBOLT's Wyoming plans: registered agent and annual report are included on every one**](https://corpbolt.com/?ref=harborleaf)
One owner, four live duties and one exemption: what a foreign-owned single-member LLC files and when.
## 1.1 How to use this manual
Read in order once. After that, page 4 is the one you reopen each spring.
1. [Page 2, Formation](/foreign-owned-single-member-llc/formation.md): what the Wyoming Articles of Organization ask for, and what must happen before the EIN.
2. [Page 3, EIN](/foreign-owned-single-member-llc/ein.md): the three SS-4 routes open to owners without an SSN or ITIN.
3. [Page 4, Yearly obligations](/foreign-owned-single-member-llc/yearly-obligations.md): Form 5472, the pro forma 1120, the Wyoming annual report and BOI, with a worked example.
4. [Page 5, Banking documents](/foreign-owned-single-member-llc/banking-documents.md): the paper a bank usually asks for.
5. [Page 6, Checklist](/foreign-owned-single-member-llc/checklist.md): every step from formation to the yearly calendar, in order.
## 1.2 What this manual covers, and what it doesn't
I am a retired technical writer, so I built this the way I built manuals: one task per page, sources named. The scope is one foreign owned single member LLC in Wyoming, one owner, no US employees. Every deadline, fee and phone number comes from the IRS instructions, the Wyoming Secretary of State fee schedule effective July 1, 2026, or FinCEN. I checked them all on October 20, 2026.
What it does not cover: your home country. A US disregarded entity may still be taxable where you live. Ask a tax professional there.
## 1.3 Where a formation service fits
Two of the four duties never stop: the registered agent and the annual report. CORPBOLT includes the registered agent and the yearly Wyoming annual report, with the state fee paid, on every one of its three plans. That leaves you the federal side, covered on pages 3 and 4.
Disclosure note: the CORPBOLT links in this manual carry my referral code, so I may earn a commission if you buy through them. I have not used CORPBOLT myself; what I say about it comes from its published plans, checked against the official rules.
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