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Wyoming Estate Tax and the Federal Estate Tax
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Wyoming Estate Tax and the Federal Estate Tax

Wyoming has no estate or inheritance tax that produces a bill. Its pick-up statute computes to zero; the federal tax starts above $15 million in 2026.

By Settled Editorial

Wyoming has no estate or inheritance tax that produces a liability. Its estate tax statute, W.S. 39-19-103, is still on the books, but it is tied to a federal credit that no longer exists, so it computes to zero. The only death tax that can reach a Wyoming estate is the federal estate tax, which for a 2026 death starts above $15,000,000.

This page covers why the Wyoming statute is still printed in Title 39 and collects nothing, the one filing duty it still carries, how the Wyoming probate court checks taxes before it closes an estate, and how the federal tax works. Income tax on inherited property is a separate question with its own page on basis for inherited property.

Why the Wyoming Estate Tax Statute Collects Nothing

Open Title 39, chapter 19 of the Wyoming Statutes and you will find live sections, not repealed ones. People who search the code on their own often stop here and assume a tax is due. It is not.

  • W.S. 39-19-103(a), "Imposition of tax," imposes a tax "on the transfer of property constituting the Wyoming gross estate of every decedent."
  • W.S. 39-19-103(b) sets the amount at "the maximum state death tax credit allowed to a Wyoming estate as a credit against federal estate taxes," multiplied by the share of the federal gross estate that is Wyoming gross estate. Section 39-19-104, "Taxation rate," repeats the same measure.
  • W.S. 39-19-101(a)(v) defines the Wyoming gross estate as the federal gross estate, less real or tangible personal property with an actual situs outside Wyoming, and less intangible property of a decedent not domiciled in Wyoming.

So the Wyoming tax was always a share of a federal credit, never a tax with rates of its own. Section 39-19-103(b) says so directly: the chapter is "intended to take full advantage for Wyoming of the credit" allowed against the federal estate tax "without increasing the aggregate of federal and state death, transfer or succession taxes upon any estate."

That credit was Internal Revenue Code Section 2011. The Office of the Law Revision Counsel now prints Section 2011 as "Repealed. Pub. L. 113-295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014." A tax equal to the maximum allowable credit comes to zero when no credit is allowable.

The accurate way to say it: Wyoming has no estate or inheritance tax that produces a liability, and its estate tax statute is tied to a federal credit that no longer exists. Wyoming did not repeal its estate tax.

The Chapter Is Called "Inheritance Taxes." It Imposes None.

The chapter heading reads INHERITANCE TAXES, which confuses heirs. An inheritance tax charges the person who receives property. Chapter 19 charges no heir. Its only tax is the estate tax in 39-19-103, charged to the transfer of the estate, and that tax computes to zero. Section 39-19-105, "Exemptions," reads in full: "There are no specific applicable provisions for exemptions for this chapter."

What the 2022 Act Changed

In 2022 the Legislature passed SF0034, "Inheritance tax fees-repeal," enacted as chapter 35 and effective July 1, 2022. It repealed one subsection, 39-19-102(a), which now reads "Repealed by Laws 2022, ch. 35, § 1." The rest of chapter 19, including the tax in 39-19-103, stayed in place.

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The One Wyoming Filing That Can Still Apply

Chapter 19 keeps a filing duty on the books, and it matters only for a large estate.

W.S. 39-19-103(c) and 39-19-107(a) say the personal representative of an estate, a portion of which is Wyoming gross estate, "shall file with the department a duplicate of all federal estate tax returns and notices required to be made to the federal authorities." Section 39-19-107(b) sets the timing: the Wyoming filing is due when the federal return is due, "including any extensions of time for filing or payment granted by the federal authorities."

The duty follows the federal return. An estate that has no federal estate tax return to make has nothing to duplicate. An estate that does file a federal Form 706 should send a duplicate to the Wyoming Department of Revenue. The department's Excise Tax Division lists an estate tax form page; we have not read that form, so ask the department how it wants the duplicate delivered.

How the Probate Court Checks Taxes Before Closing

This is the part of the tax picture every Wyoming personal representative meets, whatever the size of the estate.

When the estate is ready to close, W.S. 2-7-811(a) requires the personal representative to file a final report and accounting and petition for distribution under oath. Section 2-7-811(b)(x) says that report must include "a statement as to whether or not all statutory requirements pertaining to taxes, including the requirements of W.S. 2-7-812(a), have been complied with."

W.S. 2-7-812(a) sets the standard:

  1. Proof of payment. Before a final decree of distribution, the court must be satisfied "by presentation of receipts, cancelled checks, certificates, closing letters and other proof" that all federal, state, county and municipal taxes on the estate's property, or due because of the estate or the death, "have been fully paid."
  2. No discharge until estate taxes are settled. The court will not discharge the personal representative, release the bond, or issue a decree of final distribution until all inheritance and estate taxes and interest have been paid, or the court finds that no inheritance tax or estate tax is chargeable against the estate.
  3. Filed for good. Under 2-7-812(b), every document presented goes to the clerk as a permanent part of the court file.

For most Wyoming estates, the estate tax answer is the second branch: no estate tax is chargeable, because the Wyoming tax computes to zero and the estate falls under the federal threshold. The personal representative still has to show the court proof that the other taxes owed were paid. The Wyoming executor duties guide covers the personal representative's tax duties alongside the rest of the role, and the Wyoming probate timeline shows where the final report falls. The Wyoming estate tax page checks whether an estate comes near the federal exemption.

One wrinkle for anyone reading both titles: the Title 39 copy of this rule, 39-19-107(c)(ii), still lists "a receipt from the inheritance tax commissioner" showing no tax due as one way through. The Title 2 version no longer does. Section 2-7-812(a)(i) reads "Repealed by Laws 2017, ch. 125, § 2."

The Federal Estate Tax for a 2026 Death

The IRS says the Working Families Tax Cuts bill was signed into law on July 4, 2025 as Public Law 119-21, and that it amends IRC Section 2010(c)(3) to raise the exclusion amount to $15,000,000 for calendar year 2026.

The IRS publishes the filing threshold by year of death:

Year of deathFiling threshold
2024$13,610,000
2025$13,990,000
2026$15,000,000

The IRS says a filing is required "if the gross estate of the decedent, increased by the decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death." Check the IRS table for the actual year of death rather than a figure quoted in an older article.

Three dates and rules from the IRS estate tax FAQ:

  • Due date. Form 706 is due nine months after the date of death.
  • Extension. An automatic six month extension to file is available to all estates by filing Form 4768 on or before the due date.
  • Portability. An estate must file a timely Form 706 to pass the deceased spouse's unused exclusion to a surviving spouse, even when the estate owes no tax and falls below the filing threshold.

Why the Federal Measure Is Bigger Than the Wyoming Probate Estate

The IRS describes the gross estate as "everything you own or have certain interests in at the date of death," valued at fair market value. It lists cash and securities, real estate, insurance, trusts, annuities and business interests. Property that skips probate still counts.

Wyoming's small estate figure answers a different question. W.S. 2-1-201(a)(i) lets a distributee collect property by affidavit when "the value of the entire estate located in Wyoming subject to administration, either testate or intestate, less liens and encumbrances, does not exceed four hundred thousand dollars ($400,000.00)." That is a court process test for Wyoming probate property. It says nothing about a federal return, and a family can use the affidavit while holding life insurance or retirement accounts that count toward the federal figure.

Deductions That Settle It for Most Families

The IRS lists the deductions that turn a gross estate into a taxable estate:

  • Property passing to a surviving spouse. The IRS FAQ says all property included in the gross estate that passes to the surviving spouse is eligible for the marital deduction, and it must pass "outright," with limited exceptions for certain life estates.
  • Gifts to qualified charities. These come off the gross estate.
  • Mortgages, debts and administration expenses. These also reduce the taxable estate.

After the deductions, the IRS adds lifetime taxable gifts made since 1977 and reduces the tax by the unified credit. The IRS notes that most relatively simple estates do not need to file a return at all.

Frequently Asked Questions

Does Wyoming have an estate tax?

Not one that produces a bill. W.S. 39-19-103 is still in the code and imposes a tax on the transfer of the Wyoming gross estate, but it sets the amount at the maximum state death tax credit allowed against the federal estate tax. That federal credit lived in 26 U.S.C. 2011, which Congress repealed in Public Law 113-295 on December 19, 2014. A tax measured by a credit that no longer exists comes to zero. The statute was never repealed, so it is wrong to say Wyoming repealed its estate tax.

Does Wyoming have an inheritance tax?

No. Title 39, chapter 19 of the Wyoming Statutes is captioned INHERITANCE TAXES, but the only tax it imposes is the estate tax in W.S. 39-19-103, which is tied to the repealed federal credit and computes to zero. Heirs owe Wyoming nothing on what they receive. A 2022 act, SF0034 (chapter 35), repealed the fee provision in 39-19-102(a) effective July 1, 2022.

When does the federal estate tax apply to a Wyoming estate?

For a death in 2026, the IRS filing threshold is $15,000,000. The IRS says the Working Families Tax Cuts bill, signed July 4, 2025 as Public Law 119-21, amended IRC 2010(c)(3) to set the exclusion at that figure for 2026. The thresholds were $13,610,000 for 2024 and $13,990,000 for 2025. The test is the gross estate plus adjusted taxable gifts and specific gift tax exemption.

Does a Wyoming estate file anything with the state if it files Form 706?

W.S. 39-19-103(c) and 39-19-107(a) direct the personal representative of an estate that includes Wyoming gross estate to file with the Department of Revenue a duplicate of all federal estate tax returns and notices required to be made to federal authorities. Under 39-19-107(b), that filing is due when the federal return is due, including federal extensions. An estate with no federal return to make has nothing to duplicate.

Does a Wyoming probate court check taxes before closing the estate?

Yes. W.S. 2-7-811(b)(x) requires the final report to state whether the tax requirements, including 2-7-812(a), were met. Under 2-7-812(a), before a final decree of distribution the court must be satisfied by receipts, cancelled checks, certificates, closing letters and other proof that all federal, state, county and municipal taxes on the estate were paid, and it will not discharge the personal representative or release the bond until estate taxes are paid or the court finds none is chargeable.

When is the federal estate tax return due?

The IRS says Form 706 is due nine months after the date of death. An automatic six month extension to file is available to all estates by filing Form 4768 on or before the due date. An estate that wants to pass the unused exclusion to a surviving spouse, the portability election, must file a timely Form 706 even if no tax is owed.

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Sources:

It is not legal advice.

Information current as of September 28, 2026

Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in Wyoming can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.

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