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State rules · Wyoming

Wyoming: estate, probate and Medicaid rules in one place

What applies in Wyoming, collected from the site’s state datasets: estate and inheritance tax, transfer-on-death deeds, small-estate procedure, Medicaid long-term-care rules, and state income tax on retirement income. Where the dataset holds a source, the entry links it with its effective marker and check date; where it does not, the entry shows its verification status and the reason.

Quick answers

Does Wyoming have a state estate tax?

State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Wyoming, so it cites no state statute; the state page records no state estate or inheritance tax.

Does Wyoming have an inheritance tax?

Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Wyoming, so it cites no state statute; the state page records no state estate or inheritance tax.

Can you use a transfer-on-death deed in Wyoming?

Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Wyo. Stat. tit. 2, ch. 18 — Nontestamentary Transfer of Real Property on Death Act; enacted 2013).

What is the Medicaid look-back period in Wyoming?

Look-back period: 60 months (Wyoming Statutes section 42-2-402; Cited from the 2026 Wyoming Statutes compilation; 60-month rule effective July 1, 2007).

Does Wyoming tax Social Security benefits?

Social Security benefits: No state individual income tax (wyoleg.gov; tax year 2026).

State estate tax

Estate-tax dataset 2026.v2

State estate tax
NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for Wyoming, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: Wyoming estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax
NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for Wyoming, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: Wyoming estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate
Available — Transfer-on-death deedVerified

Source: Wyo. Stat. tit. 2, ch. 18 — Nontestamentary Transfer of Real Property on Death Act · Effective: enacted 2013 · Checked July 26, 2026

Controlling statute
Wyo. Stat. § 2-18-101 et seq.Verified

Source: Wyo. Stat. tit. 2, ch. 18 — Nontestamentary Transfer of Real Property on Death Act · Effective: enacted 2013 · Checked July 26, 2026

Full detail: Wyoming transfer-on-death deed page

Small-estate procedure

Current rule
$400,000 Wyoming property less liens; personal affidavit after 30 days or court summary distributionVerified

Source: Wyo. Stat. § 2-1-201 (SF0104, 2025) · Effective: eff. Jul 1, 2025 · Checked August 23, 2026

Full detail: Wyoming small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

Institutional and waiver income limit
$2,982 per monthVerified
  • Applies to: individual applicant.

Source: Wyoming Eligibility Online Manual Table 1A · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: Effective Date: January 1, 2026 · Checked November 14, 2026

Institutionalized individual resource limit
$2,000Verified
  • Applies to: institutionalized individual.

Source: Wyoming Eligibility Online Manual Table 7, Maximum Resource Standards · Effective: Effective Date: October 1, 2026 · Checked November 14, 2026

Resource limit when both spouses apply
$4,000Verified
  • Applies to: married couple when both spouses apply.

Source: Wyoming Eligibility Online Manual Table 7, Maximum Resource Standards · Effective: Effective Date: October 1, 2026 · Checked November 14, 2026

Minimum community-spouse resource allowance
Does not apply
  • Applies to: institutionalized applicant with a community spouse.

The primary-source authority cited for this cell establishes that the field does not apply.

Source: Wyoming Eligibility Online Manual Table 7, Maximum Resource Standards · Also: Wyoming Eligibility Online Manual M806, Assessing Spousal Resources · Effective: Effective Date: October 1, 2026 · Checked November 14, 2026 · Ask the state agency

Maximum community-spouse resource allowance
$162,660Verified
  • Applies to: institutionalized applicant with a community spouse.

Source: Wyoming Eligibility Online Manual Table 7, Maximum Resource Standards · Also: Wyoming Eligibility Online Manual M806, Assessing Spousal Resources · Effective: Effective Date: October 1, 2026 · Checked November 14, 2026

Minimum monthly maintenance-needs allowance
Does not apply
  • Applies to: institutionalized applicant with a community spouse.

The primary-source authority cited for this cell establishes that the field does not apply.

Source: Wyoming Eligibility Online Manual Table 1A · Also: Wyoming Eligibility Online Manual M906, Completing Medical Assistance Computations · Effective: Effective Date: January 1, 2026 · Checked November 14, 2026 · Ask the state agency

Maximum monthly maintenance-needs allowance
$4,066.50 per monthVerified
  • Applies to: institutionalized applicant with a community spouse; actual allowance depends on the state calculation.

Source: Wyoming Eligibility Online Manual Table 1A · Effective: Effective Date: January 1, 2026 · Checked November 14, 2026

Home-equity limit
$1,000,000Verified
  • Applies to: applicant subject to Wyoming's home-equity rule.

Source: Wyoming State Plan Amendment WY 26-0004 (substantial home-equity limit), with CMS approval · Also: Wyoming Eligibility Online Manual Table 7, Maximum Resource Standards · Effective: Transmittal 26-0004; approved June 12, 2026; effective July 1, 2026; $1,000,000 applies statewide to all eligibility groups · Checked November 14, 2026

Full detail: Wyoming Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period
60 monthsVerified

Source: Wyoming Statutes section 42-2-402 · Also: Wyoming Medicaid Rules Chapter 18 · Effective: Cited from the 2026 Wyoming Statutes compilation; 60-month rule effective July 1, 2007 · Checked September 5, 2026

Transfer-penalty divisor
$10,114 per monthVerified

Source: Wyoming Eligibility Online Manual Table 1A · Effective: Effective Date: January 1, 2026 · Checked September 5, 2026

How the state administers the penalty
Wyoming divides the cumulative uncompensated value of transfers made during the 60-month period by the average monthly private-pay nursing-facility cost on the application date. The penalty begins on the later statutory date, and returned assets and undue-hardship requests are handled under the cited rule.Verified

Source: Wyoming Statutes section 42-2-402 · Also: Wyoming Medicaid Rules Chapter 18 · Effective: Cited from the 2026 Wyoming Statutes compilation; 60-month rule effective July 1, 2007 · Checked September 5, 2026

Full detail: Wyoming Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope
Expanded recovery reaches probate property and other property interests held at death and conveyed through joint tenancy, tenancy in common, survivorship, life estate, living trust, or other arrangement.Verified

Source: Wyoming 2019 Enrolled Act HB0005 amending section 42-4-206(g)(ii) · Also: Wyoming 2019 House Digest final action for HB0005 · Effective: Effective immediately upon completion of the constitutional enactment acts; companion House Digest identifies February 14, 2019 · Checked November 14, 2026

Controlling authority
Wyoming Statutes section 42-4-206(g)(ii)Verified

Source: Wyoming 2019 Enrolled Act HB0005 amending section 42-4-206(g)(ii) · Also: Wyoming 2019 House Digest final action for HB0005 · Effective: Effective immediately upon completion of the constitutional enactment acts; companion House Digest identifies February 14, 2019 · Checked November 14, 2026

Exemptions and deferrals
Recovery does not begin during a surviving spouse's life or while a surviving child is under 21, blind, or disabled; additional home protections apply to a qualifying resident sibling or caregiver child.Verified

Source: Wyoming Medicaid Estate Recovery brochure · Effective: Publication dated March 2022 · Checked November 14, 2026

Hardship waiver
Hardship may be available after the Medicaid client's death when property is part of a working farm or ranch, is the heirs' sole income source, and provides their food and shelter, under the stated process.Verified

Source: Wyoming Medicaid Estate Recovery brochure · Effective: Publication dated March 2022 · Checked November 14, 2026

Lien practice
Under Wyoming Statute section 42-4-207 the Department may place a pre-death (TEFRA) lien on a client's home, in the amount of benefits paid, when the client has been admitted to a medical care facility or nursing home and it has been determined, after notice and an opportunity for a hearing, that the client is not likely to return home. After death, if the estate includes a home or other real property, the Department files a lien on it for the amount of Medicaid payments made.Verified

Source: Wyoming Medicaid Estate Recovery brochure · Effective: Publication dated March 2022 · Checked November 14, 2026

Full detail: Wyoming Medicaid estate-recovery page

State income tax on retirement income

Retirement-income tax dataset 2026.v4

Social Security benefits
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: wyoleg.gov · Effective: tax year 2026 · Checked August 8, 2026

Public pensions
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: wyoleg.gov · Effective: tax year 2026 · Checked August 8, 2026

Private pensions
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: wyoleg.gov · Effective: tax year 2026 · Checked August 8, 2026

IRA and 401(k) distributions
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: wyoleg.gov · Effective: tax year 2026 · Checked August 8, 2026

Military retirement pay
No state individual income taxVerified
  • This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.

Source: wyoleg.gov · Effective: tax year 2026 · Checked August 8, 2026

Full detail: Retirement-income tax dataset, all states (JSON)

About this page

This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.

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