Quick answers
Does Wisconsin have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Wisconsin, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Wisconsin have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Wisconsin, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Wisconsin?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Wis. Stat. § 705.15 — Nonprobate transfer of real property on death; created 2005).
What is the Medicaid look-back period in Wisconsin?
Look-back period: 60 months (Wisconsin Medicaid Eligibility Handbook P-10030; Release 26-03: release date August 11, 2026; effective date August 12, 2026).
Does Wisconsin tax Social Security benefits?
Social Security benefits: Exempt (2025 Wisconsin Schedule SB Instructions; tax year 2025).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Wisconsin, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Wisconsin estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Wisconsin, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Wisconsin estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Wis. Stat. § 705.15 — Nonprobate transfer of real property on death · Effective: created 2005 · Checked July 26, 2026
- Controlling statute
- Wis. Stat. § 705.15Verified
Source: Wis. Stat. § 705.15 — Nonprobate transfer of real property on death · Effective: created 2005 · Checked July 26, 2026
Full detail: Wisconsin transfer-on-death deed page
Small-estate procedure
- Current rule
- $50,000 gross property subject to administration; transfer by affidavitVerified
Source: Wis. Stat. § 867.03 · Effective: current · Checked August 23, 2026
Full detail: Wisconsin small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Community-waiver income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: Wisconsin DHS Medicaid Waiver Program fact sheet P-10059 · Effective: Form revised January 2026; figures effective January 1, 2026 · Checked September 5, 2026
- Institutional applicant asset limit
- $2,000Verified
- Applies to: single applicant or institutionalized spouse after spousal allocation.
Source: Wisconsin DHS Spousal Impoverishment · Also: Wisconsin Medicaid Eligibility Handbook P-10030 · Effective: 2026 figures effective January 1, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $50,000 minimum protected amount to $162,660 maximum under the stated asset bandsVerified
- Applies to: community spouse retains $50,000 when combined assets are $100,000 or less; one-half between $100,000 and $325,320; maximum at or above $325,320.
Source: Wisconsin DHS Spousal Impoverishment · Also: Wisconsin Medicaid Eligibility Handbook P-10030 · Effective: 2026 figures effective January 1, 2026 · Checked September 5, 2026
- Maximum community-spouse monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Wisconsin DHS Spousal Impoverishment · Also: Wisconsin Medicaid Eligibility Handbook P-10030 · Effective: 2026 figures effective January 1, 2026 · Checked September 5, 2026
- Basic community-spouse monthly maintenance-needs allowance
- $3,606.66 per month before any allowable excess-shelter additionVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Wisconsin DHS Spousal Impoverishment Protection fact sheet P-10063 · Effective: Figures effective January 1 and July 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Wisconsin's substantial-home-equity rule.
Source: Wisconsin Medicaid Eligibility Handbook P-10030, pages 473-474 · Effective: Release 26-03, pages 473-474: cited 2026 standards effective January 1, 2026 · Checked September 5, 2026
Full detail: Wisconsin Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Wisconsin Medicaid Eligibility Handbook P-10030 · Effective: Release 26-03: release date August 11, 2026; effective date August 12, 2026 · Checked September 5, 2026
- Transfer-penalty divisor
- $352.06 per day and $10,708.49 per monthVerified
Source: Wisconsin Medicaid Eligibility Handbook P-10030, pages 473-474 · Effective: Release 26-03, pages 473-474: cited 2026 standards effective January 1, 2026 · Checked September 5, 2026
- How the state administers the penalty
- Wisconsin evaluates divestments during the 60 months before the relevant application and institutional eligibility point and calculates the penalty with the current daily or monthly nursing-home private-pay rate.Verified
Source: Wisconsin Medicaid Eligibility Handbook P-10030 · Effective: Release 26-03: release date August 11, 2026; effective date August 12, 2026 · Checked September 5, 2026
Full detail: Wisconsin Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Recovery reaches probate estates, qualifying small-estate affidavit transfers, and specified nonprobate assets for the benefits and recipients covered by Wisconsin's program.Verified
Source: Wisconsin DHS Estate Recovery Program · Effective: Page revised September 30, 2025 · Checked September 5, 2026
- Controlling authority
- 42 U.S.C. section 1396p and Wisconsin Statutes sections 49.496, 49.682, and 49.849Verified
Source: Wisconsin DHS Estate Recovery Program Handbook P-13032 · Effective: Form P-13032 revised November 2024 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is restricted while specified surviving spouses or children are protected and excludes specified American Indian and Alaska Native property and protected long-term-care partnership assets.Verified
Source: Wisconsin DHS Estate Recovery Program Handbook P-13032 · Effective: Form P-13032 revised November 2024 · Checked September 5, 2026
- Hardship waiver
- Wisconsin may waive recovery when it would preserve eligibility for specified needs-based benefits or when the recovered asset is essential to an heir's livelihood, including a family business or farm.Verified
Source: Wisconsin DHS Estate Recovery Program Handbook P-13032 · Effective: Form P-13032 revised November 2024 · Checked September 5, 2026
- Lien practice
- Wisconsin may place a lien on the home of a permanently institutionalized member who is not expected to return home, subject to protected-occupant rules, and must release the lien if the member returns home.Verified
Source: Wisconsin DHS Estate Recovery Program Handbook P-13032 · Effective: Form P-13032 revised November 2024 · Checked September 5, 2026
Full detail: Wisconsin Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Wisconsin subtracts Social Security benefits included in federal taxable income.
- The subtraction equals the federally taxable Social Security amount reported on federal Form 1040 or 1040-SR line 6b.
Source: 2025 Wisconsin Schedule SB Instructions · Effective: tax year 2025 · Checked November 7, 2025
- Public pensions
- Partly taxed or conditionalVerified
- Wisconsin generally taxes public pensions to the federal extent, with legacy-plan exemptions and age-based retirement-income subtractions.
- At age 67 or older, a taxpayer may choose a retirement-income subtraction up to $24,000 per eligible individual, or $48,000 jointly when both spouses qualify.
- Maximum per eligible individual under the age-67 subtraction.
- At age 65 or older, a taxpayer may instead subtract up to $5,000 when federal adjusted gross income is below $15,000, or below $30,000 on a joint or separate married return.
- The age-67 subtraction requires forgoing the listed Wisconsin credits; income already subtracted under another rule cannot be reused.
- The legacy exemption is limited to specified Wisconsin or Milwaukee public systems or U.S. Civil Service membership begun by December 31, 1963, including qualifying beneficiaries; federal TSP and voluntary tax-sheltered annuity deposits do not qualify for that legacy exemption.
Source: 2025 Wisconsin Schedule SB Instructions · Effective: tax year 2025 · Checked November 7, 2025
- Private pensions
- Partly taxed or conditionalVerified
- Wisconsin generally taxes federally taxable private pension income, but eligible older taxpayers may claim one of the retirement-income subtractions.
- At age 67 or older, a taxpayer may choose a retirement-income subtraction up to $24,000 per eligible individual, or $48,000 jointly when both spouses qualify.
- Maximum per eligible individual under the age-67 subtraction.
- At age 65 or older, a taxpayer may instead subtract up to $5,000 when federal adjusted gross income is below $15,000, or below $30,000 on a joint or separate married return.
- The age-67 subtraction requires forgoing the listed Wisconsin credits; income already subtracted under another rule cannot be reused.
- Only federally taxable qualified-plan pension or annuity income qualifies; already exempt income cannot be reused.
Source: 2025 Wisconsin Schedule SB Instructions · Effective: tax year 2025 · Checked November 7, 2025
- IRA and 401(k) distributions
- Partly taxed or conditionalVerified
- Wisconsin generally taxes federally taxable IRA and 401(k)-type distributions, but eligible older taxpayers may claim one of the retirement-income subtractions.
- At age 67 or older, a taxpayer may choose a retirement-income subtraction up to $24,000 per eligible individual, or $48,000 jointly when both spouses qualify.
- Maximum per eligible individual under the age-67 subtraction.
- At age 65 or older, a taxpayer may instead subtract up to $5,000 when federal adjusted gross income is below $15,000, or below $30,000 on a joint or separate married return.
- The age-67 subtraction requires forgoing the listed Wisconsin credits; income already subtracted under another rule cannot be reused.
- Schedule SB includes federally taxable qualified-retirement-plan and IRA income; TSP income can be evaluated under the general age-based subtraction but not the legacy public-plan exemption.
Source: 2025 Wisconsin Schedule SB Instructions · Effective: tax year 2025 · Checked November 7, 2025
- Military retirement pay
- ExemptVerified
- Wisconsin subtracts qualifying U.S. military and uniformed-services retirement and survivor benefits included in federal income.
- The benefit must come from the U.S. military retirement system or qualifying Coast Guard, NOAA commissioned corps, or Public Health Service retirement.
- Retired Serviceman's Family Protection Plan and Survivor Benefit Plan payments are included.
- The subtraction cannot exceed the amount included in federal income.
Source: 2025 Wisconsin Schedule SB Instructions · Effective: tax year 2025 · Checked November 7, 2025
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.