An extension to file is not an extension to pay tax.
Wyoming has never enacted an individual or corporate income tax. There is no income tax chapter in Title 39 of the Wyoming Statutes imposing one, and no extension mechanism exists because there is no income tax return to extend. Wyoming businesses instead deal with sales, use, and severance taxes administered by the Wyoming Department of Revenue.
| Item | Detail |
|---|---|
| Individual income tax | None |
| Corporate income tax | None |
| Extension to file | Not applicable - no income tax return exists to extend |
| Authority | Wyo. Stat. Ann. tit. 39 (Taxation and Revenue) - no income tax is imposed under this title |