This page provides a plain-English summary of key elder care and estate planning information specific to Wisconsin residents. It covers Wisconsin Medicaid limits, estate tax rules, advance directive information, and links to important Wisconsin agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Wisconsin Medicaid — 2026 Eligibility Limits for Long Term Care
Wisconsin’s Medicaid program is called ForwardHealth and is administered by the Wisconsin Department of Health Services — DHS. Long term care programs are administered through the Division of Medicaid Services. Wisconsin has partially expanded Medicaid through a waiver covering adults up to 100 percent of the federal poverty level — approximately $1,330 per month for a single person — but has not fully expanded under the Affordable Care Act.
Income limit — single applicant The income limit for a single Wisconsin nursing home Medicaid applicant is $2,982 per month in 2026. Wisconsin is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $750,000 — Wisconsin uses an intermediate home equity limit between the federal minimum and maximum — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, and irrevocable burial trusts. Note that IRAs and retirement accounts are counted as countable assets in Wisconsin.
Home and community based care — HCBS Waivers Wisconsin offers several HCBS Waiver programs providing home and community based services for people who need nursing home level care but want to remain at home. The primary program for seniors is the Family Care program which is a managed care program coordinating a broad range of long term care services. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month. Note that HCBS Waiver programs may have limited enrollment in some counties.
Wisconsin Family Care and IRIS programs Wisconsin offers two main managed long term care programs. Family Care provides a coordinated package of services through a managed care organization. IRIS — Include Respect I Self-Direct — is a self-directed program allowing participants more control over their own care. Both programs serve seniors and people with disabilities who need nursing facility level of care. Availability varies by county.
Wisconsin Community Spouse Asset Share — unique minimum protection Wisconsin uses a higher minimum Community Spouse Asset Share than most states. In 2026 the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. However the minimum amount the community spouse may retain is $50,000 — significantly higher than the $32,532 minimum used in most states. This provides greater protection for community spouses in Wisconsin with modest assets.
Monthly Maintenance Needs Allowance Wisconsin uses a minimum Monthly Maintenance Needs Allowance between $2,643.75 and a maximum of $3,948 per month in 2026 — Wisconsin’s maximum is lower than the federal maximum of $4,066.50 used by most states.
Personal needs allowance Wisconsin nursing home Medicaid recipients are allowed to keep $55 per month as a personal needs allowance. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Wisconsin has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Wisconsin is approximately $9,600 per month.
Wisconsin SeniorCare — prescription drug assistance Wisconsin offers a unique prescription drug assistance program called SeniorCare for residents aged 65 and older. SeniorCare uses income tiers to determine the level of assistance and has no asset limit. This program can help seniors who do not qualify for full Medicaid but need help with prescription drug costs.
Estate recovery Wisconsin requires Medicaid estate recovery. After a ForwardHealth recipient dies the state seeks reimbursement from the estate for long term care costs paid for services received after age 55. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Wisconsin ForwardHealth Medicaid Applications can be submitted online through ACCESS at access.wisconsin.gov, by phone at 1-800-362-3002, or in person at your local DHS office or through your local Aging and Disability Resource Center — ADRC.
Wisconsin Medicaid administering agency Wisconsin Department of Health Services — dhs.wisconsin.gov
Wisconsin Estate Tax — 2026
No Wisconsin state estate tax Wisconsin does not impose a state estate tax. Wisconsin eliminated its estate tax for all decedents dying after December 31 2007. No Wisconsin estate tax applies regardless of the size of the estate.
No Wisconsin inheritance tax Wisconsin does not impose an inheritance tax. Wisconsin repealed its inheritance tax in 1992. Beneficiaries who receive assets from a Wisconsin decedent owe no Wisconsin inheritance tax.
Federal estate tax Wisconsin residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
Wisconsin compared to neighboring states Wisconsin’s lack of both estate and inheritance taxes gives it a significant advantage over some neighboring states. Illinois imposes a state estate tax on estates exceeding $4 million. Minnesota imposes a state estate tax on estates exceeding $1.3 million. Wisconsin residents with significant assets should be aware of this advantage especially if they are considering relocating or own property in neighboring states.
No Wisconsin gift tax Wisconsin does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Step-up in basis Inherited assets in Wisconsin receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property.
Wisconsin income tax Wisconsin has a graduated state income tax with rates ranging from 3.5 percent to 7.65 percent. Social Security benefits are not taxed in Wisconsin. Retirement account withdrawals and pension income are subject to Wisconsin income tax.
Wisconsin Advance Directives
Wisconsin law recognizes the following advance directive documents:
Wisconsin Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults who are not the healthcare agent or notarized.
Wisconsin Declaration to Physicians — Living Will Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a persistent vegetative state. Must be signed and witnessed by two adults.
Wisconsin Do Not Resuscitate Order — DNR A physician order directing emergency personnel not to perform CPR. Wisconsin has standardized out-of-hospital DNR protocols.
Wisconsin POLST — Physician Orders for Life-Sustaining Treatment Wisconsin uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Wisconsin Advance Directive Registry Wisconsin does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Wisconsin advance directive forms Free Wisconsin-specific advance directive forms are available at caringinfo.org and from the Wisconsin Medical Society at wismedicalsociety.org.
Wisconsin Key Agencies and Resources
Wisconsin Department of Health Services — DHS Administers ForwardHealth — Wisconsin Medicaid — including long term care programs. Website: dhs.wisconsin.gov ACCESS Online Portal: access.wisconsin.gov Phone: 1-800-362-3002
Wisconsin Bureau of Aging and Disability Resources Coordinates programs and services for older Wisconsinites including home care nutrition programs caregiver support and the Wisconsin SHIP program for free Medicare counseling. Website: dhs.wisconsin.gov/aging Phone: 1-608-266-2536 Wisconsin SHIP — free Medicare counseling: 1-800-242-1060
Wisconsin Aging and Disability Resource Centers — ADRCs Wisconsin’s 72 counties and 11 tribes are served by ADRCs that serve as the entry point for long term care information and services for older adults and people with disabilities. ADRCs can assist with Medicaid applications and referrals. Website: findmyadrc.com Phone: varies by county — search at findmyadrc.com
Wisconsin Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: dhs.wisconsin.gov/ombudsman Phone: 1-800-815-0015
State Bar of Wisconsin Lawyer Referral and Information Service Connects Wisconsinites with attorneys including those who specialize in elder law and estate planning. Website: wisbar.org Phone: 1-800-362-9082
Legal Action of Wisconsin Provides free civil legal services to low income Wisconsinites including seniors on issues related to Medicaid benefits housing and elder law. Website: legalaction.org Phone: 1-608-256-3304
Wisconsin Veterans Resources
Wisconsin Department of Veterans Affairs — WDVA Provides services and benefits to Wisconsin veterans and their families including free VA claims assistance and connections to Wisconsin veterans resources. Website: dva.wisconsin.gov Phone: 1-800-947-8387
Wisconsin Veterans Homes Wisconsin operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Chippewa Falls King and Union Grove. Website: dva.wisconsin.gov/Pages/home/VeteransHomes.aspx
Wisconsin Veterans Primary Mortgage Loan Program Wisconsin offers low-interest mortgage loans to eligible veterans through the WDVA. Contact WDVA for details on currently available programs.
Wisconsin Senior Property Tax Benefits
Homestead Tax Credit Wisconsin offers a Homestead Tax Credit for lower income homeowners and renters including seniors. The credit reduces Wisconsin income tax liability based on property taxes paid or rent paid as a proxy for property taxes. Income limits apply. Claim using Schedule H with your Wisconsin income tax return.
Senior Exemption Wisconsin does not have a traditional senior property tax exemption but older homeowners may benefit from the Homestead Tax Credit described above and from school levy tax credits available to all homeowners.
Lottery and Gaming Credit Wisconsin homeowners who occupy their home as a primary residence are entitled to a Lottery and Gaming Credit on their property tax bill. This is not age-restricted but provides tax relief to all qualifying homeowners including seniors.
Disabled Veterans Exemption Wisconsin veterans with a service-connected disability rating of 100 percent may qualify for a full exemption from property taxes on their primary residence. Apply through your local municipality.
Finding Elder Law and Estate Planning Attorneys in Wisconsin
The following resources can help you find a qualified elder law or estate planning attorney in Wisconsin:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- State Bar of Wisconsin Lawyer Referral and Information Service — wisbar.org — 1-800-362-9082
- Wisconsin Chapter of NAELA — Wisconsin has an active NAELA chapter with members throughout the state
- Legal Action of Wisconsin — legalaction.org — free legal assistance for income-qualifying seniors
- Wisconsin Aging and Disability Resource Centers — findmyadrc.com — local assistance with Medicaid and elder care navigation
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Wisconsin ForwardHealth rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026