Wyoming Administrative Code
Agency 048 - Health, Department of
Sub-Agency 0055 - Tax Refund to Elderly & Disabled
Chapter 1 - RULES FOR TAX REFUNDS FOR ELDERLY AND DISABLED
Section 1-10 - Documentation

(a) Applications must be accompanied by a copy of the applicant's tax return (form 1040 or form 1040A, or form 1040EZ) for the income year. If the applicant did not file a tax return, the statement on the application must be initialed attesting that he/she did not file a U.S. Income Tax Return for the income year.

(b) Certain types of income are not reportable on the U.S. Federal Income Tax Return. Documents for these items of income must be included with the application regardless of whether the applicant attached a copy of his/her tax return. These items of countable income include, but are not limited to, Social Security payments, Veteran's Administration (VA) disability payments, Railroad Retirement & Railroad Social Security (RRTA 1099 & 1099R) payments, and Native American Per Capita payments, etc.

(c) Applicants who did not file a tax return are required to attach copies of forms W-2, W-2p, 1099INT, 1099DIV, 1099G, 1099M, etc., for income for the year. A business owner, including owners of rental property of all types, is required to attach a copy of his/her year end income statement to the application.

(d) Non-documented income is required to be reported. A bank or other institution is not required to provide a 1099INT in the case of interest income under ten dollars ($10.00) per year, for example. Such income must be included in the total reported on the application, and noted that no document was available.

(e) Applicants between the ages of eighteen (18) and sixty-five (65) must attach proof of total disability. A report from the Veterans Administration (VA) or a benefit verification statement from the Social Security Administration attesting to a total disability is adequate.

(f) The application must be submitted with a document attesting date of birth or age. A copy of a Wyoming Driver's License or identification card is adequate for this purpose. If these are not available, then a copy of a birth certificate, baptismal certificate, or other similar attest will be acceptable.

(g) If the applicant is claiming single based on a legal separation, as much of the legal separation document as necessary to clearly show the names of the parties, the legal firm, the date of the agreement, and that it is a legal separation must be attached.

(h) A person claiming single as an abandoned spouse must provide a signed, notarized statement which clearly states how long they have been separated, and stating that they receive no economic benefit from their spouse. A spouse (inmate) being detained in a facility is not abandonment.