{
  "$comment": "Wyoming 2025: no personal income tax on wages; no employee-paid state payroll programme (unemployment insurance is employer-paid).",
  "country": "us",
  "jurisdiction": "us-wy",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Denver"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "none"
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Local taxes (Wyoming has no local income tax)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://revenue.wyo.gov/",
      "title": "Wyoming — no personal income tax; calendar-year payroll",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://revenue.wyo.gov/",
      "title": "Wyoming Department of Revenue — Wyoming levies no personal income tax",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://revenue.wyo.gov/",
      "title": "No state income tax, so pre-tax items have no state effect (flags recorded as conforming)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dws.wyo.gov/dws-division/unemployment-insurance/employers/",
      "title": "Wyoming Department of Workforce Services — unemployment insurance tax is paid by employers (no employee deduction)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://revenue.wyo.gov/",
      "title": "No state computation; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}