Wyoming Estate Taxes

Wyoming's estate tax is a "pick-up" tax designed to absorb the federal estate tax credit for state death taxes. No additional estate tax is imposed.

Returns. A duplicate of all required federal estate tax returns and notices must be filed with the Wyoming Department of Revenue by the due date of the federal return (generally within nine months of the decedent's death). Also required are a copy of the will and death certificate and any appraisals of Wyoming property or mineral interests. Any Wyoming estate taxes owed must be paid to the Department of Revenue within the same time frame.

Generation-skipping transfer tax. Wyoming does not impose this type of tax.