Wyoming tax penalties at a glance

Wyoming is one of the states with no broad personal income tax, so there is no state income-tax penalty for individuals. The Wyoming Department of Revenue still assesses penalties and interest on other taxes — sales and use, franchise, or excise — and those figures are below. Your federal IRS penalties apply no matter which state you are in.

Late-Filing Penalty
No income tax. For sales/use tax: $10 if filed within 30 days of notice, or $25 if filed later (Wyo. Stat. 39-15-108)
Late-Payment Penalty
Sales/use underpayments accrue interest at 1% per month; a 10% negligence penalty (25% for fraud) may be added
Interest on Unpaid Tax
1% per month on unpaid/underpaid sales tax from the due date
State Tax Authority
Wyoming Department of Revenue
State DOR Phone
(307) 777-5200

Source: Wyoming Department of Revenue (official guidance). Penalty caps and interest rates change — several states reset interest quarterly — so verify the current figure before relying on it.

Getting a Wyoming penalty waived

Wyoming has no income tax; penalties apply to sales/use and excise taxes. The department may waive a failure-to-file penalty for good cause if requested in writing within 90 days of the due date.

— Wyoming vs. Federal —

Most people who owe a Wyoming penalty also owe a federal IRS penalty — and the federal one is usually larger. The good news: federal penalties can often be removed entirely through first-time abatement or reasonable cause. That is the part our practice handles.

The federal side: IRS penalties & Form 843

The IRS does not assess penalties differently in Wyoming than anywhere else — failure-to-file, failure-to-pay, and failure-to-deposit penalties are governed by federal law and apply uniformly nationwide. What changes by state is the IRS service center your case routes through. For Wyoming, federal abatement requests are processed through the IRS service center in Ogden, UT.

The mechanism is the same everywhere: Form 843, mailed with substantiation. The legal grounds are first-time penalty abatement, reasonable cause, statutory exception, or administrative waiver. When abatement is granted, the IRS refunds the penalty and the interest it charged on that penalty.

Federal Form for Abatement
Form 843 (mailed)
IRS Service Center
Ogden, UT
Authorization Form
Form 8821 (Tax Info Auth)
Typical IRS Processing
60–120 days

What our practice does for Wyoming taxpayers

We represent clients in all 50 states under IRS Circular 230 authorization. Because federal abatement is state-agnostic, location is rarely a constraint. For Wyoming clients specifically, we pull your IRS transcripts (via Form 8821), confirm exactly which penalties were assessed and for which periods, route Form 843 to the Ogden, UT service center, and build the reasonable-cause substantiation. The work is contingency-based: if we do not recover, you do not pay.

Start with the calculator on this page — enter your name, email, and rough penalty and interest amounts. We return a refund estimate within one business day and, if you choose to proceed, send the Form 8821 authorization for signature.