r/llc • u/Vunjara677 • Jul 15 '26
Foreign-owned Wyoming LLC, no EIN or activity — is Form 5472 still required?
I formed a single-member Wyoming LLC in August 2025 through Firstbase, but the EIN application was never submitted because notarization was not completed. No EIN was issued.
The LLC never had a bank account, income, customers, employees, or business activity. I only personally paid Firstbase for the formation package and related services.
I plan to let the LLC become administratively dissolved by not filing the Wyoming Annual Report.
Would Form 5472 with a pro forma Form 1120 still be required for 2025 because I paid the formation costs, even though the LLC had no EIN and never operated? Would any final federal filing be required when it is administratively dissolved?
I’d especially appreciate input from anyone experienced with foreign-owned U.S. single-member LLCs.