Wyoming Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits
Next Deadline: May 15 — Form 990 due for nonprofits
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
Wyoming State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Individual Income Tax | None — Wyoming has no personal income tax | N/A | N/A |
| Corporate Income Tax | None — Wyoming has no corporate income tax | N/A | N/A |
| Sales & Use Tax | Businesses with taxable sales | Monthly (last day of month following period) or quarterly | — |
| Lodging Tax | Hotels, motels, campgrounds | Monthly (last day of month following period) | — |
| Mineral Severance Tax | Mining, oil & gas companies | Monthly (25th of second month following) | — |
| Payroll — Employer Withholding | None — no state income tax to withhold | N/A | N/A |
| Payroll — Unemployment Insurance | Employers | Quarterly (last day of month following quarter) | — |
| Workers' Compensation | Employers | Quarterly | — |
| Annual Report | Corporations, LLCs, LPs | Annually (first day of anniversary month) | — |
Quarterly Estimated Tax Deadlines in Wyoming
Wyoming has no personal or corporate income tax, so there are no state estimated income tax payments. You only need to make federal estimated tax payments on the standard schedule:
| Quarter | Federal Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15, 2027 |
Sales tax returns follow their own schedule — monthly filers remit by the last day of the following month; quarterly filers remit by the last day of the month following the quarter.
Wyoming-Specific Tax Requirements
Wyoming is one of the most tax-friendly states in America. There is no personal income tax, no corporate income tax, no franchise tax, no gross receipts tax, and no estate or inheritance tax. Wyoming's constitution prohibits a state income tax, providing long-term certainty for businesses and individuals. This makes Wyoming an extremely popular state for LLC formation, trust establishment, and business relocation.
The state's primary revenue comes from mineral severance taxes (on oil, gas, coal, and other mineral extraction) and the Sales and Use Tax. The state sales tax rate is 4%, with county additions of up to 2%, bringing combined rates to 4%–6% depending on location. The sales tax base covers most tangible goods but exempts most services, food for home consumption (in most counties), and manufacturing equipment.
Wyoming also imposes a Lodging Tax of 5% on hotel and motel accommodations (plus any local additions). Employers in Wyoming must carry Workers' Compensation Insurance through the state fund or qualify as self-insured — this is mandatory, not optional. Unemployment Insurance rates vary from 0.09% to 8.5% on the first $30,100 in wages. The Annual Report must be filed with the Secretary of State by the first day of the anniversary month ($60 for LLCs, $25 for corporations). Despite the minimal tax burden, businesses must still file all applicable federal returns.
What Happens If You Miss a Wyoming Tax Deadline?
For sales and use tax, Wyoming imposes a late filing penalty of 10% of the tax due or $25, whichever is greater. Interest accrues at 15% per year (1.25% per month) from the original due date — one of the higher interest rates in the nation.
For lodging tax, the same penalty structure applies — 10% of the tax due or $25, plus interest at 15% per year.
Wyoming does not offer extensions for sales or lodging tax returns — payments are due on the scheduled date. The most significant compliance risk in Wyoming is the Annual Report — failure to file by the deadline results in administrative dissolution of your business entity. Reinstatement requires filing all past-due reports and paying accumulated fees.
Wyoming Department of Revenue
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