Wyoming Mileage and Vehicle Tax Records (2026): No State Income Tax, Statewide TNC Rules and the Status of Autonomous Vehicle Bills
General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.
Wyoming has no personal state income tax, so a driver's mileage log mainly supports the federal return: Schedule C, self-employment tax and depreciation. Wyoming's statewide TNC law requires electronic receipts and bars local TNC taxes and licenses. A 2021 autonomous vehicle bill, SF0007, failed in the House, and a September 2025 legislative memo said no AV law had been enacted.
With no state income tax, Wyoming drivers keep mileage records mainly for the IRS. This guide covers what the Wyoming Business Council, the Wyoming Statutes and the Wyoming Legislature say as of October 16, 2026.
The federal baseline every Wyoming driver starts from
Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).
Wyoming taxes and your vehicle
Wyoming has no personal state income tax; the Wyoming Business Council lists "NO personal state income tax" among the state's tax features. That means there's no Wyoming return for wages or self-employment earnings. Your mileage log supports your federal return: Schedule C vehicle expenses, self-employment tax and any depreciation on Form 4562. See Form 4562 Part V vehicle records and commuting vs. business miles.
Depreciation and federal records
With no state return, there's no Wyoming depreciation adjustment to track; the federal rules decide your vehicle deduction. Choose between the standard mileage rate and actual costs with your preparer, and keep the purchase documents and Form 4562 for any vehicle you depreciate. If you also drive in another state, that state may tax income earned there. See robotaxi fleet depreciation and Section 179.
Rideshare (TNC) rules in Wyoming
Wyoming's TNC law is W.S. Title 31, Chapter 20. W.S. 31-20-105 requires an electronic receipt within four hours of each ride, showing the origin and destination, time, distance and fare. Section 31-20-106 sets driver requirements including background checks, and 31-20-107 sets insurance requirements. Under W.S. 31-20-111, no municipality or other local or state entity may impose a tax on, or require a license for, a TNC or driver for providing prearranged rides, except as the section allows. Save your own receipts and annual summaries for your federal Schedule C. See which rideshare miles count. If you also drive in a neighboring state, see the Colorado and Utah guides.
Robotaxis and autonomous vehicles in Wyoming
The Legislature's bill digest shows that SF0007 (2021), an autonomous vehicles bill, passed the Senate 29-0 on March 8, 2021 and failed in the House Committee of the Whole 29-29 on March 25, 2021. A September 18, 2025 memo to a legislative select committee says no legislation regulating autonomous vehicles has been enacted to date. For current rules, check with the Wyoming Department of Transportation or an attorney. For fleet records, see robotaxi fleet tax basics.
What to keep in your Wyoming records
- Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
- Separate Business, Commute and Personal totals for Form 4562 Part V.
- Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
- Keep your federal mileage log, Schedule C and Form 4562; there's no Wyoming income tax return.
- For rideshare: download trip receipts and annual summaries from the app for your federal return.
For the full list of log fields, see what the IRS asks you to record.
Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.
One log for your federal return
With no Wyoming individual income tax return, your mileage log serves your federal return; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.
Sources (checked October 16, 2026)
- Wyoming Business Council, Business Resources (tax climate)
- Wyoming Statutes Title 31 (Chapter 20, TNCs)
- Wyoming Legislature, SF0007 (2021) digest
- Wyoming LSO memo on autonomous vehicle actions (Sept. 18, 2025)
- Wyoming Department of Transportation
- IRS, Standard mileage rates; IRS Publication 463; IRS Topic 510
Frequently asked questions
Does Wyoming tax rideshare or self-employment income?
No. Wyoming has no personal state income tax, so your mileage log mainly supports your federal return.
Why keep a mileage log in Wyoming?
For your federal Schedule C, self-employment tax and Form 4562, and for any other state where you earn income.
Can Wyoming cities license rideshare drivers?
W.S. 31-20-111 bars municipalities and other local or state entities from taxing or licensing TNCs and drivers for prearranged rides, except as that section provides.
Does Wyoming have an autonomous vehicle law?
Not as of a September 2025 legislative memo. The 2021 bill, SF0007, failed in the House 29-29.
What does a Wyoming rideshare receipt show?
W.S. 31-20-105 requires an electronic receipt within four hours of each ride, with origin and destination, total time and distance, and an itemized fare.
This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.
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