Wyoming LLC voided due to registered agent error - tax, reporting and banking obligations?
TL;DR: I’m a non-US resident and sole member of a Wyoming single-member LLC (foreign-owned disregarded entity) formed via a registered agent. The LLC was subsequently voided because the agent missed critical correspondence from the Secretary of State, leaving me to deal with the fallout.
My LLC was formed and an EIN was issued. However, the day after formation, the Wyoming Secretary of State sent a name conflict notice to the registered agent, who failed to act - or notify me - within the 10 business day window provided.
As a result the registration was voided through no fault of my own. I only discovered this six weeks later when my business banking was suddenly terminated. I subsequently couldn’t find the LLC on the Wyoming company register, which led me to investigate and uncover what had happened.
Several thousand dollars in income was received into accounts under the entity name during this period - notably after the 10 day window, meaning it was technically sent to a non-existent entity. I’m now trying to figure out what to do with this income.
The agent has helped form a new LLC and refunded their fees, but has refused to provide legal assistance or any formal documentation I can present to banks to explain the situation. When questioned how this situation could happen, they said that the notice of name conflict was not received internally, yet they eventually forwarded me the specific email, so I believe it was human error on the agents side.
My main questions:
Does the voided entity have a Form 5472 filing obligation?
How should income received under the voided entity be treated - personal or LLC income?
What’s the cleanest way to close out the EIN with the IRS?
How do I explain this situation to banks when applying for new accounts and retrieving locked funds - and will this impact my banking relationships long term?
I’m more than happy to engage with a tax professional if required. I just don’t know if a standard CPA is sufficient given the foreign ownership aspect.
Any help appreciated - this is a genuinely messy situation caused entirely by someone else’s error!