Business Tax Deadlines

State filing information

Wyoming

Business tax filing in Wyoming: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against Wyoming Department of Revenue (Excise Tax Division administers sales/use tax). 17 sources.

Corporate income tax return

None
Wyoming imposes no corporate income tax and no personal income tax; no state corporate income tax return is filed

Partnership / S corporation returns

Not confirmed
No state income tax return is required of partnerships or S corporations (Wyoming has no corporate or individual income tax)

Sales tax return

Last day of the following month
sales and use tax · The Department assigns a filing frequency (monthly, quarterly, or annual) at licensing based on the estimated sales volume declared on the license...

Other business taxes

2 taxes
Annual report license tax (filed with the Wyoming Secretary of State, not the Department of Revenue); Sales/use tax license application fee

Wyoming Department of Revenue

Other business taxes

TaxWho owes itDue
Annual report license tax (filed with the Wyoming Secretary of State, not the Department of Revenue)Every domestic and foreign business entity registered with the Secretary of State: profit corporations, LLCs, limited partnerships, and registered LLPs pay a license...On or before the first day of the entity's anniversary month of formation/registration each year...
Sales/use tax license application feeAny vendor required to obtain a Wyoming sales/use tax license pays a one-time, nonrefundable $60 application fee to the Department of Revenue...One-time, at application for the license; not an annual tax

Rules in full

Corporate income tax

Wyoming imposes no corporate income tax and no personal income tax; no state corporate income tax return is filed.

Partnerships and S corporations

No pass-through entity tax or PTE election exists. Pass-through entities do owe the Secretary of State annual report license tax (see other_business_taxes).

Sales and use tax

Due date. Returns and payment are due on or before the last day of the month following the end of the reporting period (W.S. 39-15-107(a)(i); DOR Rules ch. 2 s. 5). Monthly filers: last day of the following month; quarterly filers: Jan. 31, Apr. 30, Jul. 31, Oct. 31; annual filers: Jan. 31. If the due date falls on a weekend or state/federal holiday, the next business day applies.

Filing frequency. The Department assigns a filing frequency (monthly, quarterly, or annual) at licensing based on the estimated sales volume declared on the license application, converted to expected tax collected per month; the Department may change the frequency if taxable sales increase or decrease significantly. By statute, a vendor whose tax to be remitted in any month is less than $150 may file quarterly or annually as authorized by the Department.

Thresholds. Vendor Manual (updated Oct. 2024): annual filing if $0 to $50 in collected tax per month; quarterly filing if $50 to $150 in collected tax per month; monthly filing if more than $150 in collected tax per month. Statute (W.S. 39-15-107(a)(i)): monthly unless tax to be remitted in a month is less than $150.

Prepayments. None. There is no prepayment or accelerated schedule for large filers. Vendors who file and pay by the 15th of the month in which the return is due may take a vendor compensation credit (1.95% of the first $6,250 of tax, 1% of the excess, max $500 per month); this is an incentive, not a requirement.

Annual report

Due First day of the entity's anniversary month of formation/registration... (Wyoming Secretary of State)

Notes

Wyoming has no corporate income tax, personal income tax, franchise tax, or gross receipts tax (Wyoming Business Council). The only recurring state-level business filings are sales/use tax returns (Department of Revenue) and the Secretary of State annual report license tax. Wyoming's Return 41 covers monthly and quarterly filers, Return 42 annual filers.

What we could not confirm. The $50/$150 per-month filing-frequency bands come from the DOR Vendor Manual (updated October 2024, hosted on Google Drive and linked from the Excise Tax Division's Educational Materials page) and the DOR rule/statute confirm only the $150 monthly threshold; the split between annual and quarterly below $150 is DOR policy, not statute. The absence of a corporate income tax is confirmed by the Wyoming Business Council (a state entity) and Tax Foundation rather than by a revenue.wyo.gov page, which simply has no income tax division. The Secretary of State annual report page (sos.wyo.gov/Business/AnnualReport.aspx) returned 404; facts come from the SOS Business Entities FAQ page instead.

Federal dates that apply in Wyoming

  1. SEP15Tue
    Individuals & Sole Proprietors
    Q3 2026 estimated tax payment (Form 1040-ES)
  2. SEP15Tue
    Partnerships
    Form 1065 extended return (Form 7004), tax year 2025
  3. SEP15Tue
    S-Corporations
    Form 1120-S extended return (Form 7004), tax year 2025
  4. SEP15Tue
    C-Corporations
    Q3 2026 corporate estimated tax (Form 1120-W)
  5. OCT15Thu
    Individuals & Sole Proprietors
    Form 1040 extended return (Form 4868), tax year 2025
  6. OCT15Thu
    C-Corporations
    Form 1120 extended return (Form 7004), tax year 2025

All 2026 federal deadlines

Sources

  1. https://revenue.wyo.gov/ official
  2. https://excise-tax-div.wyo.gov/ official
  3. https://wyoleg.gov/statutes/compress/title39.pdf official
  4. https://excise-tax-div.wyo.gov/general-administrative/educational-materials official
  5. https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-returns official
  6. https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf official
  7. https://excise-wyifs.wy.gov/VendorCompensationBulletin.pdf official
  8. https://sos.wyo.gov/faqs.aspx?root=BUS official
  9. https://wyomingbusiness.org/why-wyoming/business-resources/
  10. https://taxfoundation.org/location/wyoming/
  11. https://drive.usercontent.google.com/download?id=1x_5o_AMW3EdLvQi8sQ33USzDZNWLXsV4&export=download
  12. https://drive.usercontent.google.com/download?id=1Ct78ny_aFjSe-nYSsAeewIykbyuRa3XD&export=download
  13. https://www.law.cornell.edu/regulations/wyoming/011-2-Wyo-Code-R-SS-2-5
  14. https://www.taxjar.com/sales-tax/wyoming
  15. https://www.avalara.com/taxrates/en/state-rates/wyoming/wyoming-sales-tax-guide.html
  16. https://quaderno.io/guides/wyoming/sales-tax/filing/
  17. https://www.discern.com/resources/wyoming-annual-report

Checked 2026-09-01; researcher confidence 0.90. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.