WI risk area
Tax exposure in Wisconsin
State estate or inheritance tax rules and how they interact with federal thresholds.
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.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- 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.
Questions to consider
Questions this risk area helps you evaluate in Wisconsin
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
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.
Sources
- https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Wisconsin.