WI risk areas
Wisconsin estate risk areas
These pages explain how default state rules in Wisconsin shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
Wisconsin intestacy gives the surviving spouse or domestic partner the entire estate in some cases; otherwise the spouse receives a limited share and the remainder passes to descendants or other heirs.
- If there are no surviving issue, or all issue are also the spouse's, the spouse or domestic partner inherits the entire estate.
- If any surviving issue is not the spouse's, the spouse receives one-half of the decedent's property other than marital property and certain jointly held property.
- Any remaining estate passes to issue per stirpes, then to parents, then to siblings and their issue, then to grandparents and their issue.
View full guide
Probate risk
Wisconsin allows transfer by affidavit when property subject to administration does not exceed a statutory cap.
- The affidavit procedure applies when property subject to administration in Wisconsin does not exceed $50,000 in value.
- An heir, trustee of a revocable trust, or the decedent's guardian may use the affidavit to collect and transfer assets.
- The affidavit allows an heir or trustee to collect assets without court appointment.
View full guide
Tax exposure
Wisconsin does not impose an estate tax for deaths after December 31, 2007 and does not impose an inheritance tax for deaths on or after January 1, 1992.
- There is no Wisconsin estate tax for decedents dying after December 31, 2007.
- There is no Wisconsin inheritance tax for decedents dying on or after January 1, 1992.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
View full guide
Guardianship risk
Wisconsin courts may appoint guardians for minors based on best interests, with priority for parent nominations and a child nomination at age 12 or older.
- A parent may nominate a guardian by will or other nomination, and the court must appoint the nominee unless contrary to the child's best interests.
- A child age 12 or older may nominate a guardian; the court considers the nomination subject to best-interest review.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
View full guide
Complexity triggers
Wisconsin’s marital property system and statutory allowances can change how the estate is divided.
- Marital property generally includes property acquired during marriage and is subject to special classification rules.
- Homestead, exempt property, and family allowances are available to the surviving spouse or minor children.
View full guide