How Do I File Taxes for a Deceased Person in Wyoming?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
Because Wyoming has no state income tax, the primary filing is the federal final income tax return (Form 1040) for income earned through the date of death.Wyo. Const. Art. 15, § 18; Wyo. Stat. §§ 39-19-101 through 39-19-111 (inoperative for deaths on or after Jan 1, 2005 due to EGTRRA 2001 phase-out of the federal state death tax credit)Verified May 27, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) may be required. No state income tax returns are needed.
The final federal income tax return is due April 15 of the year following death.Wyo. Const. Art. 15, § 18; Wyo. Stat. §§ 39-19-101 through 39-19-111 (inoperative for deaths on or after Jan 1, 2005 due to EGTRRA 2001 phase-out of the federal state death tax credit)Verified May 27, 2026 Estate income tax returns (Form 1041) are due by the 15th day of the fourth month after the estate's tax year ends.
No. No state tax clearance required. Wyoming has no individual income tax (Wyo. Const. Art. 15, § 18 requires any income tax to provide full credit for sales, use, and ad valorem taxes paid in Wyoming; no individual income tax has ever been enacted). Wyoming has no functioning estate tax — Wyo. Stat. § 39-19-103(b) ties the tax to the maximum federal state death tax credit, which was phased out under EGTRRA 2001 (P.L. 107-16) and has been $0 for decedents dying on or after January 1, 2005. Wyoming has no inheritance tax (the "Chapter 19 - Inheritance Taxes" chapter is structured as a pick-up estate tax, not a relationship-class inheritance tax). Wyoming is among the most tax-favorable states for estate administration.Wyo. Const. Art. 15, § 18; Wyo. Stat. §§ 39-19-101 through 39-19-111 (inoperative for deaths on or after Jan 1, 2005 due to EGTRRA 2001 phase-out of the federal state death tax credit)Verified May 27, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Wyoming executor checklist covers all filing responsibilities in order.
No. Wyoming does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Wyoming compares with the death tax calculator.
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Wyoming Estate Planning Resources
In-depth guides covering Wyoming probate laws, trust requirements, and estate planning strategies.
