{"id":377340,"date":"2016-03-31T21:37:24","date_gmt":"2016-04-01T02:37:24","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/wisconsin-law\/wisconsin-probate-and-estate-tax-laws.html"},"modified":"2018-02-21T21:20:23","modified_gmt":"2018-02-22T02:20:23","slug":"wisconsin-probate-and-estate-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/wisconsin-law\/wisconsin-probate-and-estate-tax-laws.html","title":{"rendered":"Wisconsin Probate and Estate Tax Laws"},"content":{"rendered":"\n
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Wisconsin Probate and Estate Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Probate is the process through which the property of a person who passes on (the decedent<\/a>) is transferred to the persons entitled to inherit it. This is a legal process and whether the decedent left a valid will affects how his or her property is distributed. Probate matters in Wisconsin are handled at the local circuit court<\/a> level.<\/p>\n

If there is a will<\/a>, it must be filed with the court, even if probate isn’t needed to distribute the decedent\u2019s property. A person who dies without a will is said to have died "intestate<\/a>" and Wisconsin’s intestacy laws<\/a> determine how the person’s assets are distributed. In addition, probate may not be required when a person dies, for example, if there are no assets in his or her estate at death as they were all transferred through other means.<\/p>\n

Medicare Estate Recovery Program<\/h2>\n

Wisconsin’s Estate Recovery Program<\/a> will seek repayment for certain long term care services paid for by Medicaid and BadgerCare Plus<\/a> out of a decedent\u2019s estate. The state is a creditor in this case. However, the state doesn\u2019t seek recovery when the individual who used Medicaid<\/a> or BadgerCare is survived by a spouse, a child under 21, or a disabled or blind child of any age.<\/p>\n

Estate Tax<\/h2>\n

Wisconsin’s estate tax was eliminated for deaths occurring after December 31, 2012. This is because the federal estate tax credit<\/a> that was the basis for Wisconsin\u2019s estate tax was repealed. Unless the federal estate tax law is modified to provide a federal estate tax credit for state estate or death taxes, then Wisconsin doesn’t and won’t have an estate tax for deaths in 2013 onward.<\/p>\n

The following table outlines Wisconsin’s Probate and Estate Tax Laws.<\/p>\n\n

Code Sections<\/b><\/p>\n<\/td>\n

Wisconsin Statutes Chapters 851-879: Probate<\/a><\/p>\n<\/td>\n<\/tr>

Types of Estate Administration<\/b><\/p>\n<\/td>\n

Wisconsin has four main types of probate proceedings<\/a>:<\/p>\n

What Assets Go Through Probate?<\/b><\/p>\n<\/td>\n

When a person has property in his or her name or rights to receive property at death, probate is needed. Property includes:<\/p>\n

What Assets Skip Probate Entirely?<\/b><\/p>\n<\/td>\n

In contrast, some assets skip probate entirely and go directly to the beneficiary or co-owner of the items, such as:<\/p>\n

Estate Taxes<\/b><\/p>\n<\/td>\n

Wisconsin has had no estate tax since the end of 2012.<\/p>\n<\/td>\n<\/tr>

What Other Taxes Must be Paid?<\/b><\/p>\n<\/td>\n

The personal representative of a deceased taxpayer in Wisconsin must file all necessary state and federal tax forms, including:<\/p>\n