How Do I File Taxes for a Deceased Person in Wyoming?

The final federal income tax return is due April 15 of the year following death.Wyo. Stat. §§ 39-19-101 through 39-19-111 (Chapter 19, pick-up estate tax; on the books but $0 for deaths on or after Jan 1, 2005 because the federal state death tax credit it is pegged to was terminated by IRC § 2011(g)); Wyo. Stat. § 39-19-107(c)(ii) (court clearance/excusal at final distribution); Wyo. Stat. § 39-12-101 and Wyo. Const. art. 15, § 18 (no state income tax)Verified Jul 13, 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 is required in practice, but the probate statute does carry a clearance mechanism worth knowing. Wyo. Stat. § 39-19-107(c)(ii) directs that the court "shall not discharge any personal representative nor release his bond nor issue a decree of final distribution of the estate until: (A) A receipt from the inheritance tax commissioner is filed showing no inheritance and estate tax due; (B) All inheritance and estate taxes and interest have been paid; or (C) The court finds that no inheritance tax or estate tax is chargeable against the estate and excuses the filing of a receipt." Because Wyoming's pick-up estate tax computes to $0 for deaths on or after January 1, 2005 (§ 39-19-103(b), tied to the terminated federal state death tax credit), estates close under branch (C) — the court finds no tax chargeable and excuses the receipt. There is no state income tax clearance because Wyoming levies no individual or fiduciary income tax.Wyo. Stat. §§ 39-19-101 through 39-19-111 (Chapter 19, pick-up estate tax; on the books but $0 for deaths on or after Jan 1, 2005 because the federal state death tax credit it is pegged to was terminated by IRC § 2011(g)); Wyo. Stat. § 39-19-107(c)(ii) (court clearance/excusal at final distribution); Wyo. Stat. § 39-12-101 and Wyo. Const. art. 15, § 18 (no state income tax)Verified Jul 13, 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 estate settlement plan 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.