First Light / Wyoming Estate Planning
Estate Planning in Wyoming
Wyoming has no state income tax, no capital gains tax, no estate tax, and no inheritance tax. It has one of the highest small estate thresholds in the nation ($200,000), strong asset protection trust laws, and privacy-friendly statutes. For estate planning, Wyoming offers a remarkably favorable environment — but its holographic will rules are stricter than you'd expect.
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Last updated: April 2026
What most people don't know about Wyoming
Wyoming is one of the few states with no pretermitted child statute. In most states, if a child is born or adopted after a will is executed and the will doesn't account for them, that child automatically receives an intestate share. Wyoming offers no such protection — a child born after the will is signed can be completely disinherited by omission, with no legal remedy. This makes updating your will after the birth or adoption of a child critically important in Wyoming, unlike states where the law provides a safety net.
Source: WS § 2-6-101 et seq. (no pretermitted heir provision)
Plain English Rules
- •A will must be signed by two witnesses or, if holographic, must be entirely in the testator's handwriting and signed
- •Wyoming has no state income tax, no capital gains tax, no estate tax, and no inheritance tax
- •Small estates under $200,000 can be distributed by summary affidavit — one of the highest thresholds in the nation
- •Wyoming allows domestic asset protection trusts with up to 1,000-year duration
- •A durable power of attorney must include durability language
- •Holographic wills are valid but must be entirely handwritten — not just material portions
What Actually Breaks
Will without witnesses and not entirely in testator's handwriting
Invalid — Wyoming holographic wills must be entirely handwritten, unlike UPC states
DAPT without qualified Wyoming trustee
May not receive asset protection under Wyoming law
POA lacks durability language
Terminates at incapacity
No will in blended family
Spouse receives half the estate; children inherit the other half
No healthcare directive
Family disagreement on treatment
Holographic will with typed portions
Invalid — Wyoming requires the entire document to be handwritten, stricter than UPC states
If This Is Your Situation
Married with children
Spouse receives half the estate; children inherit the other half under intestacy
Married with no children
Spouse inherits entire estate
Estate under $200,000
Summary distribution by affidavit — no formal probate needed
Assets requiring creditor protection
Wyoming DAPT with qualified trustee — up to 1,000-year duration
Single with minor children
Court decides guardianship without a will
At a Glance
| Will witnesses | 2 required |
| Why it matters | Must sign in testator's presence |
| Notarization required | Not required |
| Notarization note | Self-proving affidavit available |
| Self-proving affidavit | Allowed and recommended |
| Durable POA | Recognized |
| POA note | Must include durability language |
| Healthcare directive | Recognized |
| Directive note | Advance health care directive under WS § 35-22-401 et seq. |
| Probate timeline | Typically 6–12 months |
| Probate filing fees | Typically $50–$200 |
| Small estate threshold | $200,000 (summary distribution by affidavit) |
| Holographic wills | Valid if entirely in testator's handwriting and signed |
How Wyoming Actually Works
Wyoming combines a favorable tax environment with practical probate simplicity. The $200,000 summary distribution threshold means most Wyoming estates can bypass formal probate entirely — heirs collect assets by affidavit without court proceedings. This is among the highest such thresholds in the country.
The state's tax profile is equally favorable. Wyoming imposes no state income tax, no capital gains tax, no estate tax, and no inheritance tax. This zero-tax environment extends to trusts, making Wyoming an attractive jurisdiction for trust-based planning alongside South Dakota, Alaska, and Nevada.
Wyoming's trust infrastructure includes domestic asset protection trusts with up to 1,000-year duration, directed trust provisions (allowing separation of investment and administrative functions), and strong trust protector statutes. Combined with privacy-friendly LLC laws, these tools create a layered asset protection framework that many families find compelling.
The one area where Wyoming is stricter than expected is holographic wills. While most states that recognize holographic wills only require material portions to be handwritten (the UPC standard), Wyoming requires the entire document to be in the testator's handwriting. A holographic will with any typed or printed portions is invalid. This catches people who assume the more lenient UPC standard applies.
For intestacy, Wyoming gives the surviving spouse only one-half of the estate when children survive — less than most states. This makes having a will especially important for married couples who want to ensure the surviving spouse inherits more than the default share.
Without a Will: How Wyoming Distributes Your Estate
Wyoming follows common law property rules. When someone dies without a will, state intestacy law determines who inherits — and the result depends on your family structure.
Wyoming follows common law property rules for intestate succession. When someone dies without a will, the distribution depends on family structure — but the default shares may surprise families who assume the surviving spouse inherits everything.
Unlike many states, Wyoming gives the surviving spouse only half the estate when children survive. The children inherit the other half equally, regardless of whether they are shared children or children from a prior relationship.
Married with children (same marriage)
Spouse receives one-half of the entire estate. Children inherit the other half equally. Wyoming does not distinguish between shared and non-shared children — the split is always 50/50.
Married with children from a prior relationship
Same as above — spouse receives one-half, children receive one-half. Wyoming makes no distinction based on whether children are from the current or a prior relationship.
Married, no children
Spouse inherits the entire estate.
Single with children
Children inherit everything equally.
Single, no children
Parents, siblings, and descendants of siblings inherit in equal shares (unusual — parents and siblings are on the same level, not sequential). If none, grandparents, uncles, aunts, and their descendants.
Survival period: 120 hours (5 days)
Wyoming follows strict per stirpes distribution (minority approach). Parents and siblings inherit in equal shares rather than sequentially — an unusual feature. There is no pretermitted child statute, so children born after a will is signed have no automatic protection.
Wills in Wyoming
What makes a will valid
Written will with two witnesses, or holographic will entirely in testator's handwriting and signed.
What people think
That a holographic will only needs material portions to be handwritten (that's the UPC rule, not Wyoming's).
What actually happens
Wyoming requires the entire holographic will to be in the testator's handwriting — stricter than UPC states.
Common failure
Holographic will with any typed or printed portions — invalidates the will.
When a trust is better
DAPTs for asset protection, directed trusts for sophisticated management, general trusts for probate avoidance. Wyoming's tax-free environment makes trust planning especially attractive.
Power of Attorney in Wyoming
What it does
Grants financial management authority.
Key rule
Must include durability language.
Real-world friction
Financial institutions may reject outdated POAs.
Common mistake
Omitting durability language.
Healthcare Directive in Wyoming
What it covers
Treatment preferences and healthcare agent.
What's different
Wyoming combines treatment instructions and agent appointment in a single advance directive.
Execution requirements
Must be signed by principal with two witnesses.
Common misunderstanding
Confusing financial and healthcare POAs.
Probate in Wyoming
When required
Assets in decedent's name without beneficiary designations.
What makes Wyoming different
$200,000 summary distribution threshold — among the highest in the nation. No state taxes. District court handles probate.
Probate paths
Full administration· 6–12 months
Standard probate with court oversight.
Summary distribution· 30+ days
Estates under $200,000 by affidavit.
What people get wrong
Not realizing the $200,000 threshold means most Wyoming estates can avoid formal probate entirely.
Trusts in Wyoming
When a trust is useful
DAPTs for asset protection (up to 1,000-year duration). Directed trusts for sophisticated management. Standard trusts for probate avoidance. All enhanced by Wyoming's zero-tax environment.
When a trust is unnecessary
Estates under $200,000 with simple distributions — summary distribution suffices.
Key mistake
Creating a DAPT without a qualified Wyoming trustee. The trustee must maintain records and participate in administration within Wyoming.
Common Mistakes
Holographic will with typed portions
Wyoming requires the ENTIRE document to be handwritten — stricter than UPC states that only require material portions.
DAPT without qualified Wyoming trustee
Must have a trustee with Wyoming nexus — maintains records and participates in administration.
POA without durability language
Terminates at incapacity.
Assuming spouse inherits everything when children survive
Wyoming gives the spouse only half the estate under intestacy when children survive — less than most states.
Not leveraging the $200,000 summary threshold
Most Wyoming estates qualify for summary distribution without formal probate.
Not updating will after birth or adoption of a child
Wyoming has no pretermitted child statute. Unlike most states, a child born after the will is signed has no automatic right to inherit. The will must be updated to include new children.
What Most People Actually Need
Most people don't need a trust. They need a valid will, a durable power of attorney, and a healthcare directive — executed correctly under Wyoming law. The most common mistakes are ones of execution, not planning.
Check your situation →Frequently Asked Questions
Does Wyoming have any state taxes on estates?›
No. Wyoming has no state income tax, no capital gains tax, no estate tax, and no inheritance tax.
Are holographic wills valid in Wyoming?›
Yes, but Wyoming is stricter than UPC states. The entire document must be in the testator's handwriting — not just the material portions. Any typed or printed content can invalidate it.
What is the small estate threshold in Wyoming?›
$200,000 for summary distribution — one of the highest thresholds in the nation. Most Wyoming estates can bypass formal probate.
What happens if you die without a will in Wyoming?›
If married with children, the spouse receives only half the estate. Children inherit the other half. If married with no children, the spouse inherits everything. Wyoming does not distinguish between shared and non-shared children for this purpose.
What is a Wyoming DAPT?›
A Domestic Asset Protection Trust that allows the settlor to be a beneficiary while protecting assets from creditors. Wyoming allows trust duration up to 1,000 years and requires a qualified Wyoming trustee.
Can a trust help with asset protection in Wyoming?›
Yes. Wyoming's DAPT statutes, combined with no state taxes and strong privacy laws, make it one of the top states for asset protection trust planning. The trust requires a qualified Wyoming trustee.
Primary Sources
- Wyoming Statutes (Wills) WS § 2-6-112 ↗
- Wyoming Statutes (Holographic Wills) WS § 2-6-113 ↗
- Wyoming Statutes (Intestacy) WS § 2-4-101 ↗
- Wyoming Statutes (Summary Distribution) WS § 2-1-205 ↗
- Wyoming Trust Code (DAPT) WS § 4-10-510 ↗
- Wyoming Advance Directives WS § 35-22-401 ↗
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This page is for informational purposes only and does not constitute legal advice. Wyoming law is subject to change. Verify current statutes and consult a licensed attorney for your specific situation. Last updated: April 2026.