02/02/2026
5,000 Wyoming LLCs set up as holding companies. They hold assets, they don't trade them. That distinction matters because the IRS treats them differently.
A single-member structure keeps everything disregarded for tax purposes. Your brokerage account stays in your name on the tax return. Long-term capital gains treatment doesn't change. You're not suddenly dealing with corporate returns or different tax rates.
If you're married, 15 states let you structure this as a qualified joint venture. Both spouses own it, IRS still ignores the LLC for tax purposes. You file on your regular
1040. No partnership return, no extra paperwork, same capital gains rates you'd get holding stocks directly.
Wyoming charges a $60 annual fee. No income tax, no franchise tax. The state doesn't care what you hold in there.
Living trust wrapping costs around $500 if you use a basic service. That keeps everything out of probate when you die. Your kids get the LLC interests through the trust instead of waiting months for a court to process your brokerage account.
The whole setup runs you maybe $700 first year, then $60 annually after that. You get liability separation, probate protection, and your tax situation stays exactly the same as if you owned the stocks yourself.
