LLC question

[rwm221]

My client is a trucker who gets 1099nec and has a LLC. He lives in Arizona and has also received a w2 from another company. His LLC is registered in Wyoming, and has a Wyoming address. He files his bushiness on a schedule C. For his state return is he a resident of Arizona and a nonresident of Wyoming even though his LLC is resident there and has an address there?

[TaxGuyBill]

Does his business actually have any working connection with Wyoming, other than a LLC being registered there?

If not, his resident state is likely where he lives, and/or his main terminal that he works out of.. And there probably isn't a reason to have an LLC registered in Wyoming. And if he business is working/based on Arizona (where he lives), he probably needs to ALSO register the LLC in his State.

[Gretel]

Does his business actually have any working connection with Wyoming, other than a LLC being registered there?

If not, his resident state is likely where he lives, and/or his main terminal that he works out of.. And there probably isn't a reason to have an LLC registered in Wyoming. And if he business is working/based on Arizona (where he lives), he probably needs to ALSO register the LLC in his State.

I agree - actually a LLC needs to register as foreign LLC in every State it does business. As a trucker it might be only in his residence state, which is not necessarily determined by the mailing address.