After a death in Wyoming, the estate either qualifies for the simplified procedure for estates under $400,000Wyo. Stat. § 2-1-201Verified Sep 9, 2026View source or goes through probate, where creditors have 3 monthsWyo. Stat. § 2-7-703Verified Sep 9, 2026View source to file claims after notice.
Certified copies come from the Wyoming Department of Health - Vital Records ServicesWyoming Department of Health - Vital Records ServicesVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $25Wyoming Department of Health - Vital Records ServicesVerified Oct 15, 2026View source and each additional copy ordered with it $20Wyoming Department of Health - Vital Records ServicesVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Wyoming death certificate guide carries the ordering details.
Wyoming sets an order for who controls the disposition of remains: surviving spouse, then adult child of the decedent, then either parent of the decedentWyo. Stat. 2-17-101Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceWyo. Stat. 2-17-101(a)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Wyoming burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Wyoming allows estates valued at $400,000Wyo. Stat. § 2-1-201Verified Sep 9, 2026View source or less to use the Affidavit for Distribution of Personal PropertyWyo. Stat. § 2-1-201Verified Sep 9, 2026View source, which avoids full probate administration. In Wyoming the affidavit is filed with the Office of the County Clerk, and holders honor the court's certified copy — but no letters testamentary or of administration issue. The waiting period is 30 daysWyo. Stat. § 2-1-201Verified Sep 9, 2026View source after death.
The opening petition is prepared to statute and filed with the District CourtWyo. Stat. Ann. §§ 2-2-101 (jurisdiction), 2-6-201 (petition to probate will), 2-4-205 (petition for letters of administration), 2-3-101 to 2-3-111 (oath & bond)Verified Aug 24, 2026View source. Clerk of the district court issues Letters Testamentary or Letters of Administration after the court grants the petition. The Wyoming Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Wyoming typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 3 monthsWyo. Stat. § 2-7-703Verified Sep 9, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Wyoming: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Wyoming.
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Affidavit of Death
In Wyoming, a surviving joint owner records the “Affidavit of survivorshipWyo. Stat. 2-9-102Verified Oct 26, 2026View source”; a transfer on death deed beneficiary records the “Affidavit to establish the death of the grantorWyo. Stat. 42-4-207(k)Verified Oct 26, 2026View source”, which the state makes a condition of the transferWyo. Stat. 2-18-103(n)Verified Oct 26, 2026View source.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Notice to Creditors
In Wyoming, the notice to creditors is published for 3W.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 3 monthsWyo. Stat. § 2-7-703Verified Sep 9, 2026View source from first publication to present claims.
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Renunciation of Executor
In Wyoming, a person named as executor may renounce the right to serveW.S. 2-6-201(a)(ii)Verified Sep 23, 2026View source before anyone is appointed.
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Affidavit of Heirship
In Wyoming, heirs put their identity on the land records with a recorded affidavit of facts affecting title that states who the heirs areWyo. Stat. § 34-11-101; §§ 2-1-201, 2-9-102 to 2-9-103, 2-9-201 to 2-9-203Verified Sep 24, 2026View source; once recorded it is prima facie evidence of the facts stated.
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Small Estate Affidavit
In Wyoming, the Affidavit for Distribution of Personal PropertyWyo. Stat. § 2-1-201Verified Sep 9, 2026View source covers estates valued at $400,000Wyo. Stat. § 2-1-201Verified Sep 9, 2026View source or less, 30 daysWyo. Stat. § 2-1-201Verified Sep 9, 2026View source after death, filed with the court.
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Estate Inventory
In Wyoming, the personal representative files the estate inventory within 120 daysW.S. §§ 2-7-403, 2-7-404, 2-7-410Verified Sep 15, 2026View source of appointment.
Free tools for settling an estate in Wyoming: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Wyoming.
How Many Death Certificates Do I Need?
In Wyoming, certified death certificates come from the Wyoming Department of Health - Vital Records ServicesWyoming Department of Health - Vital Records ServicesVerified Oct 15, 2026View source; the first copy costs $25Wyoming Department of Health - Vital Records ServicesVerified Oct 15, 2026View source, additional copies $20Wyoming Department of Health - Vital Records ServicesVerified Oct 15, 2026View source each.
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Do I Need Probate?
In Wyoming, estates valued at $400,000Wyo. Stat. § 2-1-201Verified Sep 9, 2026View source or less use the Affidavit for Distribution of Personal PropertyWyo. Stat. § 2-1-201Verified Sep 9, 2026View source,30 daysWyo. Stat. § 2-1-201Verified Sep 9, 2026View source after death, a court filing short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Wyoming, what the survivor records is the “Affidavit of survivorshipWyo. Stat. 2-9-102Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Wyoming has no state income tax, so only the federal final Form 1040 is due for the decedentWyo. Stat. § 39-12-101; Wyo. Const. art. 15, § 18Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Wyoming: the personal representative files the estate inventory within 120 daysW.S. §§ 2-7-403, 2-7-404, 2-7-410Verified Sep 15, 2026View source of appointment; creditors have 3 monthsW.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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How Much Are Estate & Inheritance Taxes?
Wyoming levies no estate or inheritance taxNo state estate or inheritance tax is payable. Wyoming never repealed its death tax: Wyo. Stat. § 39-19-103(a) still imposes "a tax... on the transfer of property constituting the Wyoming gross estate of every decedent," but § 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 under the laws of the United States." That federal credit (former IRC § 2011) was phased out by EGTRRA 2001 and terminated for deaths after Dec 31, 2004 (IRC § 2011(g)), so the Wyoming tax computes to $0 for every death on or after January 1, 2005. Despite the chapter caption "Inheritance Taxes," Chapter 19 is a pick-up estate tax — Wyoming has no relationship-class inheritance tax and no state gift or generation-skipping transfer tax.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
Wyoming imposes no inheritance or estate taxNo state estate or inheritance tax is payable. Wyoming never repealed its death tax: Wyo. Stat. § 39-19-103(a) still imposes "a tax... on the transfer of property constituting the Wyoming gross estate of every decedent," but § 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 under the laws of the United States." That federal credit (former IRC § 2011) was phased out by EGTRRA 2001 and terminated for deaths after Dec 31, 2004 (IRC § 2011(g)), so the Wyoming tax computes to $0 for every death on or after January 1, 2005. Despite the chapter caption "Inheritance Taxes," Chapter 19 is a pick-up estate tax — Wyoming has no relationship-class inheritance tax and no state gift or generation-skipping transfer tax.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Wyoming Executor ChecklistWyo. Stat. §§ 2-1-101 (short title "Wyoming Probate Code"), 2-1-201 (small estate affidavit, $400K, 30 days), 2-1-205 (summary distribution, $400K; 2 consecutive weeks publication), 2-2-401 (court filing fee $160 = $110 + $40 + $10, plus value-based fees), 2-3-102/2-3-111 (bond required/waivable), 2-6-122 (probate of will without administration), 2-7-201 (notice by publication, 3 consecutive weeks for full probate), 2-7-404 (appraisal by disinterested persons; no referee system), 2-7-703 (creditor nonclaim, 3 months from first publication), 2-7-801 (1-year completion policy), 2-7-803 (executor fees), 2-7-804 (attorney fees), 2-7-805 (fee allowance procedure); SF0104 2025 Enrolled Act 85 (threshold increase to $400K, eff. 7/1/2025); full Title 2 text from wyoleg.gov/statutes/compress/title02.pdfVerified Sep 9, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Wyoming: State law sets the order of who controls disposition of remains. Order: Person designated in written instructions or disposition document per 2-17-101(a); then Surviving spouse; then Adult child of the decedent; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Wyoming: Cremation has a 24-hour waiting period. A burial or disposition permit is required, issued by the local registrar of the registration district where the death certificate was filed (Wyo. Stat. § 35-1-420). The death certificate must be filed within 3 days. It must also be filed before the body is removed from the state (§ 35-1-418). The local registrar may extend the time by up to 48 hours, and every death certificate must be filed within five days of death (Vital Records rules ch. 5 § 3).
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Wyoming: Order from Wyoming Department of Health - Vital Records Services. Fee: $25/copy ($20 additional). Available: online, mail, in-person.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Wyoming: Has constitutional homestead protection. Homestead exemption up to $100,000. Surviving spouse has lifetime right to occupy. Minor children also protected.Wyo. Const. art. 19, § 9; W.S. §§ 1-20-101 to 1-20-104; W.S. §§ 2-7-501, 2-7-504Verified Oct 10, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Wyoming: Small estate affidavit available for estates under $400,000.Wyo. Stat. §§ 2-1-101 (short title "Wyoming Probate Code"), 2-1-201 (small estate affidavit, $400K, 30 days), 2-1-205 (summary distribution, $400K; 2 consecutive weeks publication), 2-2-401 (court filing fee $160 = $110 + $40 + $10, plus value-based fees), 2-3-102/2-3-111 (bond required/waivable), 2-6-122 (probate of will without administration), 2-7-201 (notice by publication, 3 consecutive weeks for full probate), 2-7-404 (appraisal by disinterested persons; no referee system), 2-7-703 (creditor nonclaim, 3 months from first publication), 2-7-801 (1-year completion policy), 2-7-803 (executor fees), 2-7-804 (attorney fees), 2-7-805 (fee allowance procedure); SF0104 2025 Enrolled Act 85 (threshold increase to $400K, eff. 7/1/2025); full Title 2 text from wyoleg.gov/statutes/compress/title02.pdfVerified Sep 9, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Wyoming: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Wyoming's estate recovery program (Wyoming Department of Health, Division of Healthcare Financing (Wyoming Medicaid)) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Wyoming: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Wyo. Stat. § 2-6-125 (§ 2-6-118 repealed by Laws 2023, ch. 140, § 2)). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Wyoming: Has constitutional homestead protection. Homestead exemption up to $100,000. Surviving spouse has lifetime right to occupy. Minor children also protected. Wyoming allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.Wyo. Const. art. 19, § 9; W.S. §§ 1-20-101 to 1-20-104; W.S. §§ 2-7-501, 2-7-504Verified Oct 10, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Wyoming: File with the District Court (sitting in probate). E-filing is not open to self-represented filers. Filing fees vary by estate value. Typical duration: 6-12 months.Wyo. Stat. Ann. §§ 2-2-101 (jurisdiction), 2-6-201 (petition to probate will), 2-4-205 (petition for letters of administration), 2-3-101 to 2-3-111 (oath & bond)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Wyoming: Letters Testamentary are issued by the Clerk of the district court, under the seal of the court, after the court orders issuance. The state's title for the role is Personal Representative (executor if testate, administrator if intestate). Typically filed with the petition: Original will and any codicils (for testate probate; attached to and proved with the petition, § 2-6-201 — and delivered to the clerk in PAPER even where the filer e-files, per Wyo. R. Elec. Filing & Serv. 5(a)(2)(F)); Petition stating jurisdictional facts, heirs/devisees, and probable value and character of the property (§§ 2-6-201 testate / 2-4-205 intestate); Oath of the personal representative (executor/administrator) subscribed before letters issue (§ 2-3-101); Bond unless waived by the will, by statute, or in writing by the distributees (§§ 2-3-102, 2-3-111); Certified copy of the death certificate — commonly requested by the clerk of district court at intake, but NOT required by Title 2 for a probate petition; confirm with the county clerk of district court; For small-estate collection: Affidavit for Distribution of Personal Property (estate <= $400,000, 30 days elapsed, no PR pending) (§ 2-1-201).Wyo. Stat. Ann. §§ 2-2-101 (jurisdiction), 2-6-201 (petition to probate will), 2-4-205 (petition for letters of administration), 2-3-101 to 2-3-111 (oath & bond)Verified Aug 24, 2026
Post surety bond if required
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Wyoming: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Wyo. Stat. Ann. §§ 2-3-102 (bond required), 2-3-111 (when no bond required)).Wyo. Stat. § 2-3-102Verified Sep 9, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Wyoming: Attorney fees are set by statute.Wyo. Stat. § 2-7-804 (10% of first $1K, 5% of next $4K, 3% of next $15K, 2% thereafter)Verified Sep 9, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Direct notice to known creditors due 59 days after first publication of the creditor noticeW.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source
Wyoming: Wyoming requires publication for 3 consecutive weeks. Typical cost: $100. The executor places the notice with the newspaper directly. Creditors have 3 months from first publication to file claims. Known creditors must receive direct mailed notice within 59 days of first publication. Proof of publication must be filed with the court.W.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Wyoming: Wyoming has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.W.S. §§ 2-3-1001 through 2-3-1017Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Wyoming: Search Wyoming State Treasurer's Office, Unclaimed Property for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Wyoming: Property owned in other states may require ancillary probate in those states. Small estate exception may apply for property under $400,000. State recognizes out-of-state personal representatives.W.S. §§ 2-11-201, 2-11-202, 2-11-301, 2-11-302Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Wyoming: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (Wyo. Stat. § 2-6-125 (§ 2-6-118 repealed by Laws 2023, ch. 140, § 2)). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 120 days after appointment as personal representativeW.S. §§ 2-7-403, 2-7-404, 2-7-410Verified Sep 15, 2026View source
Wyoming: Inventory due within 120 days of appointment. You must engage an independent appraiser to value the assets. Supplemental inventory required for assets discovered after the initial filing.W.S. §§ 2-7-403, 2-7-404, 2-7-410Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Wyoming: After a claim is rejected, the creditor has 30 days to sue on it. If the estate cannot pay every claim, payment order: Court costs; then Other costs of administration; then Reasonable funeral and burial expenses; then remaining claims in statutory order.W.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 3 months from first publication of the creditor noticeW.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source
Wyoming: Creditor claim period is 3 months from first publication.W.S. §§ 2-7-201, 2-7-205, 2-7-701, 2-7-702, 2-7-703, 2-7-704Verified Oct 19, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
Wyoming: Wyoming titles can carry a Beneficiary designation form (Automatic Transfer of a Vehicle Title Upon Death) (Wyo. Stat. 31-2-104.1). Check the title for a TOD or beneficiary designation — a designated vehicle passes directly to the named beneficiary outside probate. Titles are processed by the County Clerk (Wyoming vehicle titles are issued by county clerks; WYDOT Motor Vehicle Services provides the forms).
File a final IRS Form 1040 for the deceased covering January 1 through date of death. Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Wyoming: No state income tax. Only federal Form 1040 required.Wyo. Stat. § 2-7-812 (Probate Code; payment of all taxes prerequisite to the final decree of distribution — the operative clearance provision, its receipt branch repealed by Laws 2017, ch. 125, § 2); 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) (tax-code mirror of the clearance gate); Wyo. Stat. § 39-12-101 and Wyo. Const. art. 15, § 18 (no state income tax)Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Wyoming: No state income tax. Only federal Form 1041 required if estate earns income.Wyo. Stat. § 2-7-812 (Probate Code; payment of all taxes prerequisite to the final decree of distribution — the operative clearance provision, its receipt branch repealed by Laws 2017, ch. 125, § 2); 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) (tax-code mirror of the clearance gate); Wyo. Stat. § 39-12-101 and Wyo. Const. art. 15, § 18 (no state income tax)Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
Wyoming: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Wyoming: No state tax clearance certificate is required, but the probate court does apply a tax prerequisite before it will close an estate.Wyo. Stat. § 2-7-812 (Probate Code; payment of all taxes prerequisite to the final decree of distribution — the operative clearance provision, its receipt branch repealed by Laws 2017, ch. 125, § 2); 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) (tax-code mirror of the clearance gate); Wyo. Stat. § 39-12-101 and Wyo. Const. art. 15, § 18 (no state income tax)Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Wyoming: Executor compensation is set by statute. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.Wyo. Stat. § 2-7-803 (10% of first $1K, 5% of next $4K, 3% of next $15K, 2% thereafter; extraordinary fees per § 2-7-803(b), payable only on court order per § 2-7-805)Verified Sep 9, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
