This page provides a plain-English summary of key elder care and estate planning information specific to Wyoming residents. It covers Wyoming Medicaid limits, estate tax rules, advance directive information, and links to important Wyoming agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Wyoming Medicaid — 2026 Eligibility Limits for Long Term Care
Wyoming’s Medicaid program is administered by the Wyoming Department of Health — WDH. Wyoming expanded Medicaid under the Affordable Care Act in 2023 providing coverage to adults up to 138 percent of the federal poverty level — approximately $1,732 per month for a single adult in 2026.
Income limit — single applicant The income limit for a single Wyoming nursing home Medicaid applicant is $2,982 per month in 2026. Wyoming is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, one vehicle, personal belongings and household furnishings, a burial plot, burial funds up to $1,500, and life insurance policies with a combined face value up to $1,500. Note that IRAs and 401(k)s are counted as countable assets for the applicant in Wyoming. However the non-applicant spouse’s IRA or 401(k) is exempt — a favorable rule for married couples.
Home and community based care — Community Choices Waiver Wyoming’s primary HCBS program for seniors and people with physical disabilities is the Community Choices Waiver — CCW — which provides home and community based services for Wyoming residents aged 19 and older who need nursing facility level care but want to remain at home. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month. Services include personal care case management adult medical day care community transition environmental accessibility adaptations personal emergency response systems pest eradication skilled nursing and non-medical transportation.
Note that the Community Choices Waiver may have a waitlist when enrollment slots are filled. Families should contact the WDH HCBS Section at 1-800-510-0280 for current availability and the Long-Term Care Eligibility Unit at 1-855-203-2936 for financial eligibility information.
Married couples — one spouse applying When only one spouse applies for Wyoming Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance Wyoming nursing home Medicaid recipients are allowed to keep $50 per month as a personal needs allowance. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Wyoming has a 60-month — five year — look-back period for nursing home Medicaid and Community Choices Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Wyoming is based on the statewide average monthly cost of nursing facility care.
Estate recovery Wyoming requires Medicaid estate recovery. After a Wyoming Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Wyoming Medicaid Applications can be submitted online through Wyoming’s WyoHelp portal at wyohelp.wyo.gov, by phone at 1-855-294-2127, or in person at your local Wyoming Department of Family Services — DFS — office.
Wyoming Medicaid administering agency Wyoming Department of Health — health.wyo.gov
Wyoming Estate Tax — 2026
Wyoming ranks first on the Tax Foundation’s 2026 State Tax Competitiveness Index — the most favorable state tax environment in the country. Wyoming has no state income tax no estate tax no inheritance tax and no corporate income tax. Wyoming’s constitution uniquely prohibits a state income tax providing a level of permanence that other no-income-tax states cannot match.
No Wyoming state estate tax Wyoming does not impose a state estate tax. No Wyoming estate tax applies to any estate regardless of size.
No Wyoming inheritance tax Wyoming does not impose an inheritance tax. Beneficiaries who receive assets from a Wyoming decedent owe no Wyoming inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Wyoming residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Wyoming income tax — constitutionally prohibited Wyoming has no state income tax of any kind. Wyoming’s Constitution Article 15 prohibits a state income tax — and a constitutional change would require a two-thirds legislative vote plus voter approval. This constitutional prohibition makes Wyoming’s no-income-tax status uniquely permanent compared to other no-income-tax states where the legislature could theoretically reverse course. Social Security benefits pension income IRA distributions wages and all other personal income are completely free from Wyoming state income tax.
No Wyoming corporate income tax Wyoming has no corporate income tax. C-corporations S-corporations LLCs and partnerships all pay zero Wyoming income tax. This makes Wyoming exceptionally attractive for business formation and holding companies.
No Wyoming gift tax Wyoming does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Wyoming as a premier trust and LLC jurisdiction Wyoming has actively competed with South Dakota to attract wealth management business and high-net-worth relocations. Both states have no income tax no estate tax and exceptional trust laws. Wyoming’s advantages include its constitutional income tax prohibition — providing additional certainty — the lowest effective property tax rates in the country and a state culture that strongly embraces individual financial freedom and limited government. Wyoming trust features include dynasty trusts domestic asset protection trusts directed trusts and LLC asset protection laws. Wyoming was the first state to create the LLC in 1977.
Wyoming property taxes — among the lowest in the country Wyoming has an effective property tax rate of approximately 0.58 percent — among the absolute lowest in the United States. Wyoming’s low property taxes combined with no income tax make it one of the most tax-favorable states for retirees and landowners.
Oil gas and mineral rights — important for many Wyoming families Wyoming’s economy is funded primarily by oil gas coal and mineral extraction — these revenues fund approximately 50 percent of Wyoming state government operations. Many Wyoming families own mineral rights that can have significant and fluctuating value. Mineral rights pass through estates like other property and proper valuation planning with an estate attorney experienced in mineral rights is important for Wyoming families with energy interests.
Step-up in basis Inherited assets in Wyoming receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This is particularly important for inherited mineral rights agricultural land and real estate in Wyoming which may have appreciated significantly.
Wyoming Advance Directives
Wyoming law recognizes the following advance directive documents:
Wyoming Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults or notarized.
Wyoming Declaration — Living Will Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a persistent vegetative state. Must be signed and witnessed by two adults.
Wyoming POLST — Physician Orders for Life-Sustaining Treatment Wyoming uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Wyoming Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Wyoming has standardized out-of-hospital DNR protocols.
Wyoming Advance Directive Registry Wyoming does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Wyoming advance directive forms Free Wyoming-specific advance directive forms are available at caringinfo.org and from the Wyoming Medical Society at wyomed.org.
Wyoming Key Agencies and Resources
Wyoming Department of Health — WDH Administers Wyoming Medicaid including long term care programs. Website: health.wyo.gov WyoHelp Portal: wyohelp.wyo.gov Phone: 1-855-294-2127 HCBS Section: 1-800-510-0280 Long-Term Care Eligibility Unit: 1-855-203-2936
Wyoming Aging Division Coordinates programs and services for older Wyoming residents including home care nutrition programs caregiver support and the Wyoming NOWCAP Services program for free Medicare counseling. Website: health.wyo.gov/aging Phone: 1-307-777-6112 Wyoming SHIP — free Medicare counseling: 1-800-856-4398
Wyoming Area Agencies on Aging Wyoming is served by Area Agencies on Aging that coordinate local services for older adults and caregivers across the state’s rural communities. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Wyoming Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: health.wyo.gov/aging/ombudsman Phone: 1-307-777-6447
Wyoming State Bar Lawyer Referral Service Connects Wyoming residents with attorneys including those who specialize in elder law and estate planning. Website: wyomingbar.org Phone: 1-307-632-9061
Wyoming Legal Services Provides free civil legal services to low income Wyoming residents including seniors on issues related to Medicaid benefits housing and elder law. Website: wyominglegalservices.org Phone: 1-800-442-6170
Wyoming Veterans Resources
Wyoming Veterans Commission — WVC Provides services and benefits to Wyoming veterans and their families including free VA claims assistance and connections to Wyoming veterans resources. Website: wyovets.wyo.gov Phone: 1-307-777-7351
Wyoming Veterans Home Wyoming operates a state veterans home providing long term care to eligible veterans and their spouses located in Buffalo. Website: wyovets.wyo.gov/veterans-home
Wyoming Senior Property Tax Benefits
Property Tax Refund Program Wyoming homeowners and renters including seniors who meet income requirements may qualify for a refund of property taxes paid. Contact the Wyoming Department of Revenue for eligibility details and application information.
Veteran Property Tax Exemption Wyoming veterans who served during specified wartime periods may qualify for a property tax exemption of $3,000 of assessed value on their primary residence. Disabled veterans may qualify for a larger exemption. Contact your county assessor for details.
Totally Disabled Veteran Property Tax Exemption Wyoming veterans who are totally and permanently disabled due to a service-connected disability may qualify for a full property tax exemption on their primary residence. Apply through your county assessor.
Finding Elder Law and Estate Planning Attorneys in Wyoming
The following resources can help you find a qualified elder law or estate planning attorney in Wyoming:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Wyoming State Bar Lawyer Referral Service — wyomingbar.org — 1-307-632-9061
- Wyoming Chapter of NAELA — Wyoming has an active NAELA chapter with members throughout the state
- Wyoming Legal Services — wyominglegalservices.org — free legal assistance for income-qualifying seniors — 1-800-442-6170
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Wyoming Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: May 2026