The short answer is no, you do not file separate annual reports for each series.
In Wyoming, the Statutory Trust is treated as a single legal entity for state reporting purposes. Even if you have 10 different series (Series A, Series B, etc.), you only file one annual report for the “Master” trust (Gonen Statutory Trust).
1. The 2026 Reporting Rules
| Requirement | Detail |
|---|---|
| Due Date | January 2nd of every year (Standard for all Wyoming Trusts). |
| Filing Fee | $100.00 flat fee. |
| Asset Reporting | Unlike LLCs, Statutory Trusts do not have to report their specific Wyoming-based assets on the annual report; it is a flat tax. |
| Online Filing | Yes, you can file this online once you have your Filing ID number. |
2. Why “No” to separate reports?
The Wyoming Secretary of State sees the series as “internal divisions” of the parent trust rather than independent entities registered with the state separately.
- You file the initial amendment to notice the state that a series exists.
- After that, the Annual Report simply maintains the “Good Standing” of the parent entity, which by extension covers all its series.
3. The “Gotcha”: Tax Returns are different
While you only file one State report, the IRS usually requires each series to file its own tax return if they have separate EINs.
- Master Trust (State): 1 Annual Report.
- Series A (IRS): 1 Tax Return (e.g., Form 1041 or 1065).
- Series B (IRS): 1 Tax Return.
4. Summary Checklist for your 2027 Report
Since we are in March 2026, your first annual report for this trust will be due January 2, 2027.
- Go to the Wyoming Annual Report Wizard.
- Enter your Filing ID (Found on your original Certificate of Trust).
- Pay the $100.00 fee plus the ~$3.75 credit card convenience fee.
- Confirm your Registered Agent information is still correct.
Would you like me to create a “Compliance Calendar” for you that lists the specific dates for your State, Federal (IRS), and internal (Trustee Meeting) requirements for the rest of 2026 and 2027?