Wyoming Gold IRA: State Tax Rules and 2026 Considerations

Updated: July 30, 2026

OPRS may receive compensation when readers open an account through partner links on this page. Our analysis is based on independent research, BBB data, and IRS publications.

A Wyoming resident who funds a self-directed gold IRA from a rolled balance and then takes a distribution faces a one-layer federal tax question and a zero-layer state tax question. Wyoming does not tax wages, IRA distributions, pension benefits, Social Security, or capital gains at the state level. The federal Form 1099-R reporting still flows through the IRS in full.

Element I is the baseline Wyoming treatment. The Wyoming Department of Revenue collects no individual income tax on any retirement distribution. Federal AGI runs against the federal tax code only. See the dealers OPRS clears and the ones we warn against before any distribution. The custodian’s depository and shipping infrastructure is the operational gate that controls whether physical-metal delivery to a Wyoming address is clean.

Element II is the Colorado-to-Wyoming residency-shift question. Colorado is the largest source of inbound retiree migration to Wyoming by adjusted gross income in recent IRS migration data. The Colorado Department of Revenue uses a domicile-plus-day-count framework. Element III is the federal mechanic stack: IRC Section 72(t) early-distribution additional tax, the SECURE 2.0 required minimum distribution age, and the IRC Section 3405 withholding default. These apply at the federal level regardless of Wyoming residency.

Element IV is the dynasty-trust dimension. Wyoming trust law permits a trust to operate for up to 1,000 years under W.S. 34-1-139. A Wyoming-sitused trust can hold an inherited IRA beneficiary interest under the SECURE Act ten-year rule with structures unavailable in shorter-duration-rule states. Missing any of these four elements complicates a routine Wyoming IRA distribution in unnecessary ways.

How Wyoming taxes traditional IRA distributions: the no-state-income-tax baseline

Wyoming is one of nine states with no individual income tax. The other eight are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Washington. New Hampshire historically taxed interest and dividends under its Interest and Dividends Tax. The New Hampshire I&D tax was repealed effective tax year 2025.

Wyoming Statutes Title 39 covers Taxation and Revenue. W.S. Chapter 39-11 governs general taxation provisions. W.S. Chapter 39-15 covers state retail sales tax. W.S. Chapter 39-13 covers property tax administration. W.S. Chapter 39-16 covers use tax. No chapter of Title 39 imposes a personal income tax. The Wyoming Constitution at Article 15 sets tax limits but the legislature has never enacted a personal income tax.

The Wyoming Department of Revenue publishes its tax program list at revenue.wyo.gov. The list covers sales and use tax, mineral severance tax, ad valorem (property) tax, motor vehicle excise, fuel tax, cigarette and tobacco tax, and liquor tax. Individual income tax does not appear. State general revenue is anchored by mineral severance taxes, sales tax, and federal mineral royalties, not personal income taxation.

A traditional IRA distribution from a self-directed gold IRA is reported on federal Form 1099-R. The federally taxable portion flows into federal AGI and is taxed at the federal marginal rate. The same dollar produces zero state-level income tax for a Wyoming resident. No schedule, no Form 104 equivalent, no IT-201 equivalent applies at the Wyoming state level.

A Roth IRA qualified distribution (five-year period satisfied and the participant age 59 and a half or older, or another qualifying event) is federally tax-free and Wyoming tax-free. A non-qualified Roth distribution is subject to federal income tax on the earnings portion only under the basis-ordering rules of IRC Section 408A(d). That taxable earnings portion still produces zero Wyoming state tax.

The state-tax-rate spread matters at distribution scale. A retired Colorado resident with a $50,000 traditional IRA distribution faces approximately $2,200 in Colorado state tax at the 4.4 percent flat rate. A retired Idaho resident with the same distribution faces approximately $2,900 at the 5.8 percent flat rate.

A retired Utah resident faces approximately $2,275 at the 4.55 percent flat rate. A retired Nebraska resident faces approximately $2,600 at the phased-down 5.2 percent top bracket. A Wyoming resident faces $0.

Colorado-to-Wyoming residency shifts and the source-state lookback

The Wyoming-specific residency story is dominated by relocation from Colorado. Wyoming has been a leading inbound destination for Colorado outmigration in recent IRS Statistics of Income migration data, particularly across the Cheyenne corridor. The Colorado Department of Revenue reads the residency question under Colorado Revised Statutes Section 39-22-103(8).

The Department uses a domicile-and-day-count framework. A Colorado resident is a person domiciled in Colorado. Or a person not domiciled in Colorado who maintains a permanent place of abode in the state and spends, in the aggregate, more than six months of the tax year there.

The Colorado Department of Revenue’s residency-audit lookback is governed by the general assessment-period rule under C.R.S. Section 39-21-107 of four years from the return due date. A Wyoming-resident IRA participant who took a distribution within the open assessment window after a Colorado exit may receive a Notice of Deficiency asserting continuing-residency status. The defense is the documentation file. The federal Pension Source Tax Act preempts the assertion once Wyoming residency is properly established.

The six-month physical-presence test is not by itself dispositive in Colorado when domicile is the disputed issue. Colorado FYI Income 6 lists the domicile factors. They include driver’s license, voter registration, vehicle registration, location of personal effects, business and family connections, and the place where minor children attend school.

A retiree who moves to Cheyenne but keeps a Front Range home in Denver or Boulder, Colorado medical providers, Colorado vehicle registration, and Colorado voter registration is exposed to a continuing-domicile claim. The trigger is the bundle, not any single factor.

Documentation discipline matters. Update the IRA custodian’s address of record to the Wyoming address. File a final Colorado Form 104PN part-year return in the year of the move. Update the W-4R withholding election to remove Colorado state withholding.

Update voter registration, driver’s license, vehicle registration, and any other indicia of domicile to Wyoming. Hold the Colorado Form 104PN and supporting documents for the Colorado assessment-period window. Run the dealer screen in parallel so the custodian conversation aligns with a clean Wyoming record.

Federal mechanics that still apply: 72(t), RMDs, and withholding

Wyoming’s no-state-income-tax status does not erase the federal mechanics on a gold IRA. The IRC Section 72(t) 10 percent additional tax on pre-59-and-a-half distributions applies in full. The exceptions are the same federal exceptions that apply in every state. They include medical expenses above 7.5 percent of AGI, qualified higher education expenses, first-time homebuyer ($10,000 lifetime), substantially equal periodic payments under Section 72(t)(2)(A)(iv), and the public safety officer age-50 exception under Section 72(t)(10).

The SECURE Act 2.0 amended IRC Section 401(a)(9). The required minimum distribution age is 73 for participants born between 1951 and 1959. It is 75 for participants born in 1960 and after. The RMD calculation uses the Uniform Lifetime Table in IRS Publication 590-B Appendix B. The Wyoming Department of Revenue does not impose a parallel state-level RMD rule because there is no state income tax to apply against.

The withholding default on a traditional IRA distribution to a Wyoming resident is 10 percent federal withholding under IRC Section 3405(b)(1) unless the participant elects out. The election-out is filed on IRS Form W-4R submitted to the custodian. State withholding does not apply because Wyoming does not have a state income tax to withhold against. The 1099-R Box 14 (state tax withheld) and Box 15 (state ID) will be blank or zero for a Wyoming-resident participant.

An indirect rollover (60-day rollover under IRC Section 408(d)(3)) subjects the participant to a mandatory 20 percent federal withholding on a distribution from an employer plan to the participant before re-deposit. The Wyoming resident pays 20 percent to the IRS during the 60-day window. A direct trustee-to-trustee transfer avoids the withholding entirely. The state-tax dimension is moot in Wyoming either way.

The IRS Publication 590-B treatment of an in-kind distribution from a self-directed gold IRA is the same in Wyoming as in every other state. The fair market value of the physical metal on the distribution date is the federally taxable amount. The custodian reports the FMV on Form 1099-R Box 1. Wyoming adds nothing to that number.

The Wyoming 1,000-year dynasty-trust angle for inherited gold IRAs

Wyoming permits trusts to operate for up to 1,000 years under the dynasty-trust statute. W.S. 34-1-139 sets the maximum duration of a trust that opts into the statute at 1,000 years from the date of the trust’s creation. The common-law rule against perpetuities is otherwise modified by the Wyoming Uniform Trust Code. The practical effect is that a Wyoming-sitused trust can hold property across roughly 30 to 40 generations.

The IRA-planning interaction works as follows. The participant’s IRA passes at death to the participant’s named beneficiary. Under the SECURE Act, a non-spouse designated beneficiary is generally subject to the ten-year payout rule under IRC Section 401(a)(9)(H).

A see-through trust qualifying under Treasury Regulations Section 1.401(a)(9)-4 can be the named beneficiary. The underlying trust beneficiaries are then treated as the IRA designated beneficiaries. The trust itself need not be located in Wyoming to qualify under the see-through rules. The situs choice controls the perpetuities question on the trust’s post-IRA assets and on any non-IRA assets the trust receives separately.

The structure does not eliminate the ten-year IRA payout rule. The IRA itself still empties into the trust within ten years. What the Wyoming dynasty trust changes is the post-distribution dimension.

The cash, in-kind metals, or rolled assets that the trust receives from the IRA can sit inside the trust for centuries under W.S. 34-1-139 without forced termination. The federal generation-skipping transfer tax under IRC Chapter 13 still applies on the GST-tax side. The perpetuities forced termination does not.

Wyoming also has favorable asset-protection statutes. W.S. Chapter 4-10 Article 5 governs the Wyoming Qualified Spendthrift Trust (the Wyoming domestic asset-protection trust statute, often called a Wyoming Qualified Spendthrift Trust). The relevant feature for IRA-inheritance planning is the four-year look-back period for fraudulent-transfer claims against the trust.

Wyoming’s regime is among the more protective in the country and is regularly compared favorably with South Dakota and Nevada in trust-jurisdiction rankings. This is a factor distinct from the gold IRA mechanics themselves but adjacent to estate planning for a participant with a large self-directed gold IRA balance.

The participant who wants to combine a self-directed gold IRA with Wyoming dynasty-trust planning should engage a Wyoming-licensed trust attorney and a Wyoming-chartered trust company. The trust company serves as trustee, holding the trust property after the IRA’s ten-year payout completes. The custodian conversation on the gold IRA itself remains a separate due-diligence layer. The dealer screen runs in parallel with the trust planning, not as a substitute.

Snowbirds, former-state taxation, and the Pension Source Tax Act

The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) blocks a former state of residence from taxing retirement income paid to a person who is no longer a resident of that state. The protection covers traditional IRA, Roth IRA, 401(k), 403(b), 457(b), defined benefit pension, and self-directed gold IRA distributions. Wyoming’s no-state-income-tax status puts the entire risk on the former state’s side of the audit.

The statute defines retirement income broadly. It includes IRA distributions under IRC Section 408 and qualified plan distributions under IRC Section 401. The protection applies once the participant has established residency in the new state. The Wyoming side is straightforward because there is no Wyoming income tax to layer on top. The former state’s claim is the only state-tax question.

The reverse case applies to retirees who move out of Wyoming. A Wyoming retiree who relocates to Arizona, Montana, or another tax-imposing state becomes subject to that state’s rules from the date of new domicile. The Pension Source Tax Act does not block the new state’s claim. The new state is the current state of residence.

A Wyoming-then-Arizona retiree who takes a $50,000 distribution in Arizona pays Arizona tax at the 2.5 percent flat rate, roughly $1,250. The Wyoming departure is the easy half.

Snowbird households that maintain two residences must pick one as the state of domicile. Day-count rules vary by state. Colorado uses the six-month aggregate test in C.R.S. Section 39-22-103(8). California uses a nine-month presumption under R&TC Section 17014.

Wyoming does not have a competing claim because there is no Wyoming income tax. The risk is the second state’s claim. The custodian’s address of record should match the chosen domicile, not the seasonal residence.

Depository, custodian, and shipping considerations from Wyoming

The IRS does not approve any depository located in Wyoming. Self-directed gold IRA metals for a Wyoming-resident participant are held at one of the standard out-of-state IRS-approved depositories. The most common include Delaware Depository (Wilmington), International Depository Services (Dallas and Delaware), Brink’s Global Services USA (Salt Lake City and Los Angeles), HSBC Bank USA vaults (New York), and CNT Depository (Bridgewater, Massachusetts).

Brink’s Salt Lake City is the geographically closest hub for most Wyoming residents. Delaware Depository and IDS Dallas remain the most common standing-contract choices among self-directed IRA custodians serving Wyoming residents.

The depository choice is set by the custodian. A self-directed IRA custodian such as Equity Trust, STRATA Trust Company, Kingdom Trust, or Madison Trust has standing relationships with specific depositories. A Wyoming-resident participant does not select the depository directly. The participant selects the custodian. The custodian selects the depository from its approved list.

An in-kind distribution to a Wyoming-resident participant ships from the depository via insured carrier. The carrier is typically Brink’s, Loomis, or a similar armored-transport firm with secured-package experience. The shipping cost is borne by the participant and is not deductible because the distribution itself is the taxable event. Shipping fees commonly run from $150 to $500 per shipment depending on insured value and destination ZIP code.

Cheyenne and Casper receive standard armored-carrier service. Cheyenne sits at the I-80 and I-25 junction with direct route to the Brink’s Salt Lake City hub west and to the Delaware Depository route east. Jackson Hole connects via U.S. 89 to the Salt Lake City corridor. The standard depository contracts include door-to-door delivery to the principal Wyoming metropolitan areas.

The custodian’s distribution instructions should still specify the delivery ZIP code carefully. Rural Sheridan, Cody, Rock Springs, Gillette, or smaller towns in Park, Big Horn, or Sublette counties may require an additional segment through a regional hub.

An in-cash distribution avoids the shipping question entirely. The depository sells the metal at the spot price on the distribution date. The cash proceeds are wired to the participant’s bank or sent by ACH. The federally taxable amount is the cash distribution amount on Form 1099-R Box 1. The mechanic is identical to any other IRA cash distribution.

Sales tax, property tax, and the broader Wyoming retirement landscape

Wyoming’s retirement-income tax landscape is among the most favorable in the United States. The state has no individual income tax, no state estate tax, no inheritance tax, and no tax on Social Security or pension income at the state level. The federal mechanics apply unchanged. The state-level benefit for a retiree is the absence of layered state taxation on each retirement-income source.

Wyoming’s state sales tax rate is 4.0 percent under W.S. 39-15-104. The state rate has held steady at 4 percent since 1993. Counties may add a general purpose tax of up to 1 percent and an optional capital facilities tax of up to 1 percent, plus a lodging tax in many counties.

The combined state-and-local sales tax is approximately 6 percent in Cheyenne (Laramie County) and around 5 percent in Teton County (Jackson). The tax is collected at point-of-sale retail. An IRA distribution is not a retail transaction. Sales tax does not apply to the distribution itself, only to retail purchases made with the distributed cash.

Wyoming property tax is administered by the county assessor under W.S. Title 39, Chapter 13. The statewide median effective property tax rate is approximately 0.55 percent of fair market value, one of the lowest figures in the country. Residential property is assessed at 9.5 percent of fair market value under W.S. 39-13-103(b)(x). W.S. 39-13-105 provides the Property Tax Refund Program for qualifying lower-income households age 65 and older.

Wyoming does not impose a state estate tax. The state’s former pickup-credit statute at W.S. 39-19-103 generates zero state liability after the federal pickup credit was phased out under the Economic Growth and Tax Relief Reconciliation Act of 2001. Wyoming also has no inheritance tax.

The federal estate-tax regime under IRC Section 2001 applies in full. The federal estate-tax exclusion for 2025 was $13.99 million per individual ($27.98 million for a married couple with portability). The 2026 figure is set by IRS Revenue Procedure for inflation adjustment.

The Tax Cuts and Jobs Act of 2017 doubled the federal estate-tax exclusion through 2025. The doubling sunsets on January 1, 2026 absent congressional action. The post-sunset exclusion is projected to be approximately $7 million per individual (adjusted for inflation). A Wyoming-resident gold IRA participant with a large balance should monitor the sunset rule for beneficiary-planning purposes. The state-level dimension remains zero in Wyoming either way.

Common mistakes Wyoming retirees make on a gold IRA

1. Treating Wyoming residency as instantly final at the move date. The Colorado Department of Revenue treats the residency question as a domicile-plus-day-count framework. A retiree who moves to Cheyenne but keeps a Front Range home, Colorado medical providers, Colorado vehicle registration, and Colorado voter registration is exposed to a continuing-domicile claim. The fix is the full domicile package documented before any major distribution.
2. Forgetting the Colorado assessment-period lookback. A retiree who moved from Colorado within the prior four years and takes a distribution may receive a Notice of Deficiency from the Colorado Department of Revenue asserting continuing residency. The defense is the documentation file: voter registration date, Wyoming driver’s license issue date, lease or property tax records, vehicle re-registration. The Pension Source Tax Act preempts the assertion once Wyoming residency is cleanly established.
3. Confusing the 1,000-year dynasty-trust benefit with an IRA-payout extension. W.S. 34-1-139 sets a 1,000-year maximum duration for a qualifying Wyoming-sitused trust. It does not extend the SECURE Act ten-year IRA payout rule. The IRA itself still empties into the trust within ten years of the participant’s death. The dynasty-trust benefit operates on the trust assets after the IRA payout completes, not on the IRA balance itself.
4. Selecting a custodian without confirming depository shipping to the actual Wyoming address. Not every custodian’s standing depository contract covers in-kind shipping to every Wyoming ZIP code. Cheyenne, Casper, and Jackson are routine. Rural Sheridan, Cody, Rock Springs, Gillette, Pinedale, and Sublette County addresses may require routing through a regional hub. The participant who plans for an in-kind distribution at retirement should confirm the shipping arrangement in writing at account opening, not at distribution.
5. Missing the SECURE 2.0 RMD age update. A 73-year-old Wyoming participant born in 1953 is under the previous age-73 rule. A 70-year-old participant born in 1956 is also under the age-73 rule. A 65-year-old participant born in 1961 is under the age-75 rule. The custodian’s automated RMD calculation should reflect the birth-year cohort.
6. Skipping dealer vetting because the state-tax math is simple. Wyoming’s zero-state-tax status removes one layer of complexity. It does not remove the dealer-selection layer. The custodian, depository, fee schedule, and buyback policy still matter. Check this dealer against the 2026 OPRS list before any custodian conversation.

What changed in 2026 for a Wyoming gold IRA participant

The federal contribution and distribution rules continue to evolve. The IRA contribution limit for 2025 was $7,000 (under age 50) and $8,000 (age 50 and older catch-up) under IRC Section 219(b)(5). The 2026 figures are released by IRS Revenue Procedure for the 2026 tax year. The Wyoming state-level dimension remains zero across each year.

The SECURE 2.0 Roth catch-up rule under Section 603 takes effect for tax years beginning after December 31, 2025. Participants age 50 and older with prior-year wages above $145,000 (indexed) must make catch-up contributions on a Roth basis only. The rule applies to 401(k), 403(b), and 457(b) plans. The IRA catch-up rule under Section 219(b)(5)(B) is not affected by the change.

The federal estate-tax exclusion is set to sunset from the doubled level on January 1, 2026. The pre-sunset exclusion was $13.99 million per individual in 2025. The post-sunset exclusion is projected at approximately $7 million per individual after inflation adjustment.

The Wyoming state-level dimension remains zero either way. The federal liability for a Wyoming-resident gold IRA holder above the post-sunset threshold should be reviewed with an estate-planning attorney. Ideally one familiar with Wyoming dynasty-trust structures under W.S. 34-1-139.

The Wyoming Retirement System (WRS), operating under W.S. Title 9, Chapter 3, continues to administer defined benefit pensions and a Section 457(b) Deferred Compensation Plan for state and local government employees. WRS benefits are federally taxable and Wyoming tax-free. A WRS retiree who rolls a vested 457(b) balance to a self-directed gold IRA can move the asset class without changing the Wyoming state-tax exposure (zero in both states of nature).

The Wyoming state sales tax rate of 4.0 percent under W.S. 39-15-104 has held steady for over three decades. No scheduled rate change is on the 2026 books. The Wyoming Legislature reviews county-level optional tax authorizations on a recurring basis. The change affects retail purchases made with distribution proceeds, not the IRA distribution itself.

A Wyoming-resident gold IRA participant has one of the simplest state-tax matrices in the country. The federal tax matrix is the same as in every other state. The state-level dimension is zero, which means the dealer-selection layer carries the full weight of the planning decision. The custodian’s depository, fee schedule, in-kind distribution shipping arrangement, and buyback policy determine the operational quality of the account through retirement and at distribution.

The dealer-side trust signal stack that OPRS uses includes four markers that travel across all 50 states. The markers are listed below.

• Money Magazine Best Overall Gold IRA Company (2022 to 2026)
• Investopedia Most Transparent Gold IRA Company (2022 to 2026)
• BBB A+ Rating with Zero Complaints (accredited since 2014)
• Education-First Process with non-commissioned customer success agents

Does Wyoming tax traditional IRA distributions at all?

No. Wyoming has no individual income tax. Traditional IRA distributions, Roth IRA distributions, defined benefit pension distributions, Social Security benefits, capital gains, and wages all carry zero state income tax for a Wyoming resident. The federal tax under IRC Sections 72, 401, and 408 applies in full and is reported on federal Form 1099-R.

Wyoming counties and municipalities may impose sales tax and property tax. Sales tax applies to point-of-sale retail purchases. Property tax applies to real estate ownership. Neither reaches an IRA distribution. The IRA distribution is a federal-only taxable event for a Wyoming-resident participant.

If I move from Colorado to Wyoming, when does my Colorado income tax stop?

Colorado state income tax stops when Wyoming residency is established and Colorado domicile is broken. The Colorado Department of Revenue uses the domicile-and-day-count framework under Colorado Revised Statutes Section 39-22-103(8) and FYI Income Publication 6.

The factors include physical presence (the six-month aggregate count and permanent abode), driver’s license, voter registration, vehicle registration, location of personal effects, business and family connections, and the place where minor children attend school. A part-year Colorado return on Form 104 with Schedule 104PN is filed for the year of the move.

The federal Pension Source Tax Act of 1996 (4 U.S.C. Section 114) preempts Colorado’s claim on IRA distributions paid after Wyoming residency is established. The protection applies to traditional IRA, Roth IRA, 401(k), 403(b), 457(b), defined benefit pension, and self-directed gold IRA distributions. The participant should retain documentation of the move and the date of new Wyoming residency. The Colorado Department of Revenue’s general assessment-period window is four years from the return due date.

Does Wyoming impose a state-level early-distribution penalty like Wisconsin?

No. Wyoming does not impose a state-level additional tax on early IRA distributions parallel to the federal IRC Section 72(t) 10 percent additional tax. Wisconsin imposes a 33 percent state surcharge under Wisconsin Statute 71.83(1)(b)6. California imposes a 2.5 percent additional tax under California Revenue and Taxation Code Section 17085. Wyoming imposes zero.

A Wyoming-resident participant who takes a pre-59-and-a-half distribution from a traditional IRA pays the federal 10 percent additional tax and zero at the state level. The total tax cost is the federal marginal rate plus the federal 10 percent additional tax on the taxable portion. The state-level cost is zero.

Are Wyoming Retirement System pension benefits taxable?

Yes at the federal level, no at the state level. The Wyoming Retirement System (WRS) is governed by W.S. Title 9, Chapter 3. WRS defined benefit pension payments are federally taxable as ordinary income under IRC Section 72 and are reported on federal Form 1099-R. The federal exclusion ratio applies if the participant made after-tax contributions to the plan.

Wyoming does not tax WRS pension income at the state level. There is no state income tax to apply against. The participant’s total tax liability is the federal liability only. A WRS retiree who rolls a vested 457(b) Deferred Compensation Plan balance to a self-directed gold IRA changes the asset class without changing the Wyoming state-tax exposure.

Does Wyoming have a state estate tax or inheritance tax?

No. Wyoming has no state estate tax and no inheritance tax. Wyoming’s former pickup-credit estate tax at W.S. 39-19-103 generates zero state liability after the federal pickup credit was phased out under the Economic Growth and Tax Relief Reconciliation Act of 2001. The federal estate tax under IRC Section 2001 applies in full at the participant’s death if the gross estate exceeds the applicable exclusion amount.

A self-directed gold IRA with a balance above the federal exclusion amount is subject to federal estate tax at the participant’s death. The post-sunset 2026 federal exclusion is projected at approximately $7 million per individual (adjusted for inflation). A Wyoming-resident gold IRA holder above that threshold should review beneficiary designations and consider whether a Wyoming-sitused dynasty trust under W.S. 34-1-139 is a useful structure for the post-IRA assets, in coordination with an estate-planning attorney.

Sources cited

1. Wyoming Department of Revenue (Individual Income Tax Not Administered)
2. Wyoming Statutes Title 39, Taxation and Revenue
3. Wyoming Statutes Section 34-1-139, Maximum Duration of Trusts (1,000-Year Rule)
4. Wyoming Statutes Title 4, Uniform Trust Code (Qualified Spendthrift Trust Provisions)
5. Wyoming Statutes Title 9, Chapter 3, Wyoming Retirement System
6. Colorado Revised Statutes Title 39, Article 22 (Residency at Section 39-22-103(8))
7. IRC Section 72, Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
8. IRC Section 72(t), Additional Tax on Early Distributions from Qualified Retirement Plans
9. IRC Section 408, Individual Retirement Accounts (Traditional IRA)
10. IRC Section 408A, Roth IRA Distribution Rules
11. IRC Section 3405, Withholding on Pension and Annuity Distributions
12. IRC Section 2001, Imposition and Rate of Federal Estate Tax
13. 4 U.S.C. Section 114, Pension Source Tax Act of 1996
14. IRS Publication 590-B, Distributions from Individual Retirement Arrangements

More on OPRS

• South Dakota gold IRA state tax rules
• Nevada gold IRA state tax rules
• Colorado gold IRA state tax rules
• Run the 2026 dealer screen before any custodian conversation