Wyoming PTET 2026: deadline, rate, who can elect
Wyoming (WY), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
The State of Wyoming's about page says Wyoming does not possess an individual or corporate income tax. The page does not describe an elective pass-through entity tax.
Who can elect
Not applicable.
The about page says Wyoming does not possess an individual or corporate income tax. It does not describe an elective pass-through entity tax.
Rate
Not applicable. Wyoming does not possess an individual or corporate income tax.
The about page states that sentence. It does not state a pass-through entity tax rate.
Owner relief
Not applicable.
The page does not describe an owner credit or exclusion for an elective pass-through entity tax.
Estimates
Not applicable.
The page does not describe elective-tax estimates.
Sunset or repeal
Not applicable.
The page does not describe an elective tax with an end date.
Sources for this year
Bonus-depreciation conformity is on its own page.