LGBTQ Advisor Match

Wisconsin LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Wisconsin — the state's two-window marriage equality timeline and what it means for Social Security, the Wisconsin Marital Property Act's 100% step-up in basis benefit for married same-sex couples, the Chapter 770 domestic partner registry (created 2009, closed to new registrations 2018), Wisconsin's unusual inclusion of domestic partners in its state FMLA caregiving leave, Wisconsin's four-bracket income tax (top rate 7.65%), no state estate or inheritance tax, no state paid family and medical leave program, and the Medicaid CSRA gap for domestic-partner households. Not legal or tax advice — your specific situation requires qualified professionals.

Wisconsin's LGBTQ+ legal history is defined by a distinctive two-window marriage equality timeline: approximately 1,000 same-sex couples married during a six-day window in June 2014 after Judge Barbara Crabb struck down Wisconsin's ban in Wolf v. Walker — before a stay halted new marriages — and full continuous recognition resumed on October 6, 2014, when the U.S. Supreme Court denied certiorari to the 7th Circuit's affirmation of her ruling. The Social Security Administration officially recognizes both windows, making June 6–13, 2014 (and October 6, 2014 onward) the operative marriage dates for SS milestone calculations. Couples from the June window reached the 10-year divorced-spouse Social Security clock in June 2024; October 2014 couples reached it in October 2024. On the financial planning side, Wisconsin's most underappreciated benefit for married same-sex couples is the Wisconsin Marital Property Act (WMPA), which the IRS treats as functionally equivalent to community property under IRC §1014(b)(6) — giving married Wisconsin same-sex spouses a 100% step-up in basis on all marital property at the first spouse's death, a benefit unavailable in most states. Wisconsin's Chapter 770 domestic partner registry created state-level DP protections beginning in 2009, but closed to new registrations in April 2018; existing registered partnerships remain valid. Notably, Wisconsin's own Family and Medical Leave Act (WFMLA) covers domestic partners for caregiver leave — a meaningful advantage over federal FMLA, which excludes DPs. Milwaukee and Madison are Wisconsin's primary LGBTQ+ population centers, with substantial communities in Green Bay, Appleton, and the Fox Cities.

1. Wisconsin's Two-Window Marriage Timeline and Social Security Implications

The June 6–13, 2014 window

On June 6, 2014, U.S. District Court Judge Barbara Crabb issued her ruling in Wolf v. Walker, holding that Wisconsin's constitutional amendment banning same-sex marriage violated the federal Constitution's due process and equal protection guarantees. Before she stayed her decision six days later, county clerks in 60 of Wisconsin's 72 counties issued marriage licenses to same-sex couples. Approximately 1,000 Wisconsin same-sex couples married during this June 6–13, 2014 window.1

The Wisconsin Supreme Court later confirmed the validity of these window marriages. The Social Security Administration explicitly recognizes June 6–13, 2014 as a valid Wisconsin marriage window for SS purposes — county clerk–issued licenses from that period are treated as valid marriages for spousal, survivor, and divorced-spouse benefit calculations.1

The October 6, 2014 resumption

After the 7th Circuit Court of Appeals unanimously affirmed Judge Crabb's ruling on September 4, 2014, Wisconsin appealed to the U.S. Supreme Court. On October 6, 2014, the Supreme Court denied certiorari — declining to hear the appeal — and Wisconsin county clerks immediately resumed issuing marriage licenses. From October 6, 2014 through Obergefell v. Hodges on June 26, 2015, and continuing through the present, same-sex marriages in Wisconsin have been continuously valid. The SSA recognizes October 6, 2014 as the start of continuous Wisconsin same-sex marriage recognition.1

Social Security milestone clocks for Wisconsin same-sex couples

The Social Security Administration uses the legal marriage date for spousal, survivor, and divorced-spouse benefit calculations. For Wisconsin same-sex couples, this means:

Married in Wisconsin's June 2014 window or October 2014 — and since divorced? The 10-year divorced-spouse Social Security clock was satisfied in June 2024 or October 2024 respectively. If you haven't verified your divorced-spouse benefit eligibility, do it now — particularly if your ex-spouse had a higher earnings record. The divorced-spouse benefit can substantially exceed your own retirement benefit, and you may have been eligible since 2024.

Gap period: June 14 – October 5, 2014

Wisconsin same-sex couples who attempted to marry between June 14 and October 5, 2014 — during the period when the stay was in effect — did not receive valid Wisconsin marriage licenses. If you married in a different state during this gap period, the SSA uses your actual out-of-state ceremony date. Confirm your SSA record shows the correct marriage date by logging into mySocialSecurity.gov or visiting a local SSA office. See our Social Security for Same-Sex Couples guide for retroactive claim strategy details.

2. Wisconsin Marital Property Act: 100% Step-Up in Basis for Married Same-Sex Couples

Wisconsin's marital property law as community property

Wisconsin enacted the Wisconsin Marital Property Act (WMPA, Wis. Stat. ch. 766) in 1986. Unlike most states — which treat property acquired during marriage as separately owned until titled jointly — the WMPA treats income and assets acquired during marriage as "marital property" in which each spouse owns a one-half interest. The IRS has ruled that Wisconsin marital property constitutes "community property" for federal income tax purposes, bringing it within IRC §1014(b)(6).2

The 100% step-up in basis: a major wealth transfer benefit

IRC §1014(b)(6) provides that when community property is included in a decedent's estate, the tax basis of both halves of the community property resets to fair market value at the date of death. This "double step-up" — on the decedent's half and the surviving spouse's half — is one of the most valuable tax planning features available to married couples in community property states and states like Wisconsin where marital property receives the same treatment.2

For a married Wisconsin same-sex couple, here is what this means in practice: suppose you and your spouse purchased stock in 2015 for $100,000 that is now worth $500,000. If your spouse dies in 2026, the entire $500,000 basis resets to fair market value — even your half, which you continue to hold. You can sell the stock with zero federal capital gains tax on the appreciation. In a non-community-property state (like Florida, Georgia, North Carolina, or Ohio), only the decedent spouse's 50% share gets the step-up; the surviving spouse's half retains the original basis of $50,000, leaving a $200,000 gain still embedded in your continuing share.

For Wisconsin married same-sex couples, the practical implications are significant:

Domestic partners and Chapter 770 registrants do not get this benefit

The WMPA applies only to legally married spouses. Wisconsin's Chapter 770 domestic partners are not legally married and are not treated as spouses under the WMPA. Chapter 770 registered partners do not receive the 100% basis step-up; they receive only a standard 50% step-up on their own share of any jointly titled property (if they hold it as JTWROS or TIC), with no step-up on the survivor's continuing interest. This gap is a meaningful wealth transfer disadvantage for Wisconsin domestic-partner households compared with married same-sex couples in the same state.

Caution: marital property characterization requires documentation

Property owned before the marriage does not become WMPA marital property automatically — it remains "individual property." The WMPA step-up applies to marital property (income and assets acquired after the marriage date) and mixed property (where careful tracing is required). If you married in the June 2014 window, your marital property period dates from June 2014; if you married after October 6, 2014, from that date. Pre-marriage assets require a marital property agreement (MPA) to reclassify them as marital property and access the step-up on those assets. Consult a Wisconsin estate planning attorney familiar with LGBTQ+ households to document characterizations properly.

3. Chapter 770 Domestic Partner Registry: History, Closure, and Surviving Benefits

Wisconsin's domestic partner registry: created 2009, closed 2018

Wisconsin Governor Jim Doyle signed the state budget creating Wisconsin's domestic partner registry (Chapter 770 of the Wisconsin Statutes) on June 29, 2009, effective July 1, 2009. The registry was created as a legislative compromise — it granted same-sex couples a specific list of state-law rights without extending full marriage equivalency. Chapter 770 was notable for being one of the first Midwest state registries for same-sex couples.3

The 2017–2019 Wisconsin state budget (Act 59) closed the Chapter 770 registry to new registrations effective April 1, 2018 and eliminated Chapter 40 domestic partner health benefits for state employees covered by the Employee Trust Fund (ETF). No new domestic partnership declarations can be registered in Wisconsin as of 2026. Existing partnerships registered before April 1, 2018 remain valid and continue to carry the rights conferred when they were registered.

What Chapter 770 registered partners retain in 2026

Chapter 770 registered domestic partnerships that were filed before April 1, 2018 continue to provide the following Wisconsin state-law rights:

What Chapter 770 registered partners do NOT have

For Wisconsin domestic partners (registered or not) — the document stack is not optional: Wisconsin's Chapter 770 intestate inheritance right covers registered partners only. Unregistered domestic partners have no inheritance right under Wisconsin intestacy law and are treated as legal strangers. Every Wisconsin domestic-partner household should execute: financial durable power of attorney, healthcare proxy, HIPAA authorization, advance directive, and last will and testament — through a Wisconsin attorney experienced with LGBTQ+ family structures. See our Powers of Attorney and Healthcare Proxy guide.

4. Wisconsin FMLA: Domestic Partners Covered for Caregiving Leave

Wisconsin FMLA is broader than federal FMLA for domestic partners

The Wisconsin Family and Medical Leave Act (WFMLA, Wis. Stat. §103.10) covers domestic partners for caregiving leave — a meaningful advantage over the federal FMLA, which covers legally married spouses but not domestic partners for partner caregiving. Under WFMLA, an employee may take up to two weeks of unpaid, job-protected leave per calendar year to care for a domestic partner with a serious health condition. The WFMLA covers employers with 50 or more permanent employees in Wisconsin.4

How Wisconsin defines "domestic partner" for WFMLA purposes

The WFMLA uses the definition of domestic partner from Wisconsin Statute §770.01(1) — which is the Chapter 770 framework. But an employer must accept either:

Because the WFMLA accepts attestation, Wisconsin same-sex couples who could not register a Chapter 770 partnership after April 2018 — or who never registered — can still qualify for WFMLA domestic partner caregiving leave by providing the attestation. This makes the WFMLA caregiving leave practically accessible to most committed Wisconsin domestic-partner households.

WFMLA leave entitlement for domestic partners

Under WFMLA, an eligible Wisconsin employee caring for a domestic partner with a serious health condition is entitled to:

An employee qualifies after more than 52 consecutive weeks of employment with the employer and at least 1,000 hours worked in the prior 52-week period. WFMLA leave may run concurrently with federal FMLA leave (for the employee's own health condition or qualifying family members) but the DP caregiving component is available only through WFMLA, not federal FMLA.

What WFMLA does not provide

WFMLA caregiving leave is unpaid. Wisconsin has no state paid family and medical leave program (see section 7), so domestic-partner households relying on WFMLA caregiving leave receive job protection but no income replacement. Federal FMLA provides the same 12-week unpaid entitlement to legally married Wisconsin same-sex spouses — and also covers the employee's own serious health condition (which WFMLA also covers). For the surviving-partner income gap during a caregiving leave, both partners should carry disability insurance with at least a 90-day elimination period and ensure their emergency fund can bridge the gap. See our Disability Insurance for LGBTQ+ Households guide.

5. Wisconsin Income Tax: Four Brackets, 7.65% Top Rate, Roth Conversion Strategy

Wisconsin 2026 income tax brackets

Wisconsin uses a four-bracket progressive income tax structure. For 2026:5

RateSingle filer incomeMFJ income
3.5%$0 – $15,110$0 – $20,150
4.4%$15,111 – $51,950$20,151 – $69,260
5.3%$51,951 – $332,720$69,261 – $443,630
7.65%$332,721+$443,631+

Wisconsin married same-sex couples file joint Wisconsin returns (Wisconsin follows federal filing status for legally married same-sex couples). Wisconsin Chapter 770 domestic partners, like all unmarried domestic partners, file individual Wisconsin returns at single rates.

Marriage bonus or penalty in Wisconsin

Wisconsin's tax structure can create a marriage penalty for high-earning same-sex couples where both spouses have similar, elevated incomes. When two individual earners each approach the 5.3% or 7.65% brackets separately, combining their incomes on a joint return can push more income into higher brackets than they'd face as two single filers. Wisconsin's MFJ brackets are approximately double the single brackets at the lower levels (3.5% and 4.4%) but narrow slightly at the top — the MFJ 7.65% bracket begins at $443,631 vs. $332,721 × 2 = $665,442 for two single filers at the same threshold. Run the math on your specific incomes before treating legal marriage as a purely financial positive in Wisconsin; the WMPA step-up benefit at death typically overwhelms any income tax penalty for moderate earners.

Roth conversion analysis for Wisconsin domestic partners

For Wisconsin domestic-partner households, the urgency for Roth conversions is driven primarily by the inherited IRA 10-year forced distribution rule under T.D. 10001 (July 2024): when your domestic partner inherits your pre-tax IRA, they cannot use the spousal rollover. They must distribute the entire balance within 10 years and pay ordinary income tax on each distribution at their then-current marginal rate. Pre-converting while you are alive transfers the current tax cost to your own return — at potentially lower Wisconsin state rates — rather than pushing the full burden onto your survivor's return under a 10-year deadline.

Wisconsin's 5.3% rate (the marginal rate for most middle-to-upper-middle income Wisconsin earners at $51,951–$332,720 single) is materially lower than Minnesota (9.85%), Oregon (9.9%), New Jersey (10.75%), or New York (10.9%), making Wisconsin a relatively favorable Roth conversion environment. The 7.65% top rate applies only above $332,720 (single), affecting relatively few households. Compare Wisconsin against your partner's projected survivor tax rate — if your partner inherits a large IRA and their income during the 10-year distribution window keeps them in the 5.3%–7.65% Wisconsin range, the conversion benefit is modest. If your partner's survivor income is lower (early retirement, part-time work), converting at your higher marginal rate now to benefit your partner's lower rate later may not be optimal. Model both scenarios using our Roth Conversion Planner and Domestic Partner Inherited IRA Tax Calculator.

IRMAA single-filer trap for Wisconsin domestic partners

Wisconsin's state income tax is independent of the federal IRMAA structure. Wisconsin domestic partners file federal returns as single filers — the Medicare IRMAA Part B surcharge threshold is $109,000 MAGI for single filers versus $218,000 for married filing jointly. A Roth conversion or large IRA distribution that pushes one Wisconsin domestic partner's income above $109,000 triggers IRMAA surcharges of $2,000–$6,000+ per year in additional Medicare premiums. Plan Roth conversions with both the Wisconsin state rate and the federal IRMAA ceiling in mind. Use our IRMAA Calculator to compare surcharges by filing status.

Wisconsin Social Security taxation

Wisconsin taxes Social Security benefits as ordinary income at state level — there is no Wisconsin SS income exemption. This is a planning disadvantage compared with Iowa (which exempts all retirement income at 55+), Pennsylvania (which exempts SS income), or states with no income tax. For Wisconsin same-sex married couples, the MFJ federal SS taxation threshold ($44,000 provisional income before the 85% inclusion threshold) applies at the federal level, but Wisconsin adds state tax on top of the federally taxable portion at 3.5%–7.65%. For domestic partners, each files single — the federal SS taxation threshold is $34,000 at the single level, meaning smaller pensions or Roth conversion income can trigger Wisconsin state tax on SS income at lower levels.

6. No Wisconsin Estate or Inheritance Tax: The Planning Advantage

Wisconsin abolished its estate and inheritance taxes in 1992

Wisconsin repealed its state estate and inheritance taxes effective for deaths on or after January 1, 1992. In 2026, Wisconsin imposes zero state estate tax and zero state inheritance tax on any decedent's estate or any beneficiary — regardless of the value of the estate or the relationship between the decedent and the beneficiary. A Wisconsin domestic partner who inherits assets from a deceased partner's estate in 2026 pays no Wisconsin state death tax.6

Combined with the permanent federal estate tax exemption of $15 million per person (OBBBA, July 2025), virtually all Wisconsin LGBTQ+ households face zero estate tax at any level — state or federal. For married Wisconsin same-sex couples using federal portability (filing a federal estate tax return at the first spouse's death to elect the deceased spouse's unused exemption, or DSUE, under Rev. Proc. 2022-32), the combined federal exemption reaches $30 million per couple before any federal estate tax applies. Wisconsin has no state portability to worry about — there is simply no state estate tax.

Contrast with high-estate-tax-state neighbors

Wisconsin's zero estate tax makes it one of the most favorable estate planning jurisdictions in the Midwest, particularly compared with:

Federal gaps remain for Wisconsin domestic partners

Wisconsin's zero state death taxes do not eliminate the federal-level planning gaps for domestic partners:

Wisconsin estate planning 2026 summary: No state estate tax (since 1992). No state inheritance tax (since 1992). Federal $15M per person exemption (OBBBA, permanent). Federal portability for married same-sex couples (DSUE — file an estate tax return at first death). WMPA double step-up in basis for married same-sex couples (both halves of marital property reset to FMV at death). Domestic partners: zero Wisconsin death taxes but the full federal DP gap stack — no IRC §2056 marital deduction, no federal portability, no WMPA step-up, and the 10-year inherited IRA forced distribution.

7. No State Paid Family Leave: Gaps for Domestic Partners

Wisconsin has no state paid family and medical leave program in 2026

Wisconsin does not operate a state paid family and medical leave insurance program. A proposal to create a Wisconsin PFML program was reintroduced by Democratic legislators in December 2025 but has not been enacted as of 2026. Wisconsin workers relying on caregiving leave must use the WFMLA (unpaid) or their employer's voluntary leave policies.7

Federal FMLA vs. Wisconsin FMLA for domestic partners

The key distinction:

Wisconsin domestic partners have a narrow statutory leave right — 2 weeks unpaid via WFMLA — that federal FMLA does not provide. But they remain unprotected for longer caregiving needs, and the leave is unpaid.

Practical planning for Wisconsin domestic partners

8. Medicaid CSRA: Married Spouses Protected, Domestic Partners Are Not

Wisconsin Medicaid expansion and BadgerCare Plus

Wisconsin expanded Medicaid through BadgerCare Plus, which covers adults up to 138% of the federal poverty level. Wisconsin LGBTQ+ residents who lack employer-sponsored insurance and meet income thresholds can access BadgerCare Plus coverage, including gender-affirming care where covered by Wisconsin Medicaid policy.8

Community Spouse Resource Allowance: married couples protected

The federal Medicaid Community Spouse Resource Allowance (CSRA) protects an at-home legally married spouse from impoverishment when their spouse enters nursing-home-level Medicaid care. In Wisconsin in 2026, the CSRA allows the at-home community spouse to retain between $50,000 and $162,660 in countable assets (Wisconsin's minimum is $50,000 — higher than the federal floor of $32,532). The Monthly Minimum Maintenance Needs Allowance (MMMNA) in Wisconsin is $3,606.66 per month as of July 1, 2026, protecting a monthly income floor for the at-home spouse. Legally married Wisconsin same-sex spouses receive the full CSRA protection.8

Domestic partners: no CSRA protection

Wisconsin domestic partners — whether Chapter 770 registered or not — are not recognized as "community spouses" under federal Medicaid law (42 U.S.C. §1396r-5). If one partner in a Wisconsin domestic-partner household applies for long-term care Medicaid, their partner's assets are not protected by the CSRA. The Medicaid applicant must spend countable assets down to approximately $2,000 before qualifying, with no ability to protect the partner's savings. The gap is up to $160,660 per LTC event for Wisconsin domestic partners versus married same-sex couples — in addition to losing the $3,606.66/month MMMNA income floor.

Long-term care planning for Wisconsin domestic partners

The CSRA gap means Wisconsin domestic-partner households must plan for LTC costs without a Medicaid safety net floor. LTC insurance (purchased while both partners are insurable, ideally before age 65), self-insurance reserves sized for full private-pay LTC costs, and proper asset titling and estate planning at least 5 years before anticipated LTC need (Medicaid 60-month lookback) are the primary tools. Use our LGBTQ+ FIRE Number Calculator to model the CSRA gap alongside the SS survivor gap and pre-Medicare healthcare costs in your adjusted FI target, and our Medicare and LTC Planning guide for LTC insurance sizing and self-insurance strategy. Our Marriage vs. DP Financial Calculator quantifies the combined annual gap from the CSRA, SS spousal benefit, inherited IRA tax treatment, and imputed income differential.

9. Wisconsin LGBTQ+ Civil Rights: First State to Protect Sexual Orientation (1982)

Wisconsin's historic 1982 Fair Employment Act addition

Wisconsin became the first state in the United States to add sexual orientation as a protected class to its employment discrimination law when it amended the Wisconsin Fair Employment Act (WFEA) in 1982 — more than 20 years before most other states acted and 38 years before the federal Bostock ruling. The WFEA's sexual orientation protection covers employment, housing, and public accommodations for employers of any size (unlike federal Title VII's 15-employee threshold). Sexual orientation remains a protected class in Wisconsin as of 2026.9

Gender identity: Bostock applies federally, Wisconsin state law is unsettled

Gender identity is not explicitly enumerated in the WFEA's list of protected classes. However, the Wisconsin Equal Rights Division and some Wisconsin courts have interpreted the WFEA's "sex" protection to cover gender identity and gender expression. The 2020 federal Bostock v. Clayton County ruling provides a federal floor — Title VII prohibits employment discrimination based on gender identity and sexual orientation for employers with 15 or more employees. Transgender Wisconsin employees have federal Title VII protection and potentially state WFEA protection, but should verify the current status of WFEA gender identity interpretation through the Wisconsin Department of Workforce Development or an employment law attorney.9

Financial planning implications for Wisconsin LGBTQ+ employees

Get matched with a Wisconsin LGBTQ+ financial advisor

Wisconsin's LGBTQ+ financial planning profile is defined by a unique two-window marriage timeline (June 6–13, 2014 and October 6, 2014 forward), the Wisconsin Marital Property Act's 100% step-up in basis benefit for married same-sex couples, a Chapter 770 domestic partner registry history that closed in 2018 but still carries state-level protections for registered couples, the WFMLA's unusual inclusion of domestic partners for caregiving leave, four-bracket state income tax (top rate 7.65%), no state estate or inheritance tax, no paid family and medical leave program, and the Medicaid CSRA gap for DP households. Wisconsin same-sex couples who married during the June 2014 window or resumed marriages in October 2014 and have since divorced may have been eligible for divorced-spouse Social Security benefits since 2024 — verify your SSA record. Wisconsin domestic-partner households with meaningful pre-tax IRA balances should model the Roth conversion math at Wisconsin's 5.3%–7.65% rate against the 10-year inherited IRA forced-distribution cost for the surviving partner. And every Wisconsin married same-sex couple should understand how the WMPA's 100% step-up in basis changes the asset location strategy for appreciated taxable investments. An LGBTQ+-affirming fee-only advisor who understands Wisconsin's marriage timeline, the WMPA step-up, Chapter 770's remaining protections, WFMLA's domestic partner caregiving leave, the inherited IRA forced-distribution urgency, and the Medicaid CSRA gap will build a materially more complete financial plan than a generalist who hasn't worked through these Wisconsin-specific scenarios.

Sources

  1. Wolf v. Walker, 14-cv-64-bbc (W.D. Wis., June 6, 2014) — Judge Barbara Crabb struck down Wisconsin's same-sex marriage ban; county clerks in 60 of 72 counties issued licenses June 6–13, 2014 before Judge Crabb issued a stay. ~1,000 couples married during the window. 7th Circuit Court of Appeals: affirmed September 4, 2014. U.S. Supreme Court cert denial: October 6, 2014 — Wisconsin resumed issuing marriage licenses continuously from that date through Obergefell (June 26, 2015) and present. Wisconsin Supreme Court confirmed validity of June 2014 window marriages. ACLU of Wisconsin — marriage basics for same-sex couples in Wisconsin: aclu-wi.org. Wikipedia — Same-sex marriage in Wisconsin: en.wikipedia.org. Social Security Administration — explicitly recognizes Wisconsin marriage window June 6–13, 2014 and October 6, 2014 onward. SSA — same-sex couples: ssa.gov. EveryCRS Report — Social Security and Same-Sex Marriage FAQ: everycrsreport.com. SS divorced-spouse 10-year clock: must have been married at least 10 years continuously. Currently unmarried, both parties at least 62. Divorced-spouse benefit claimable without ex-spouse participation or knowledge. SS spousal: 1-year continuously married. SS survivor: 9-month marriage requirement. SECURE 2.0 §107 — RMD age 73 (born 1951–1959) / 75 (born 1960+). 2026 earnings test: $24,480 under FRA / $65,160 in year of FRA (SSA COLA notice 2026).
  2. Wisconsin Marital Property Act (WMPA): Wis. Stat. ch. 766, enacted 1986. IRS ruling — Wisconsin marital property is "community property" for federal income tax purposes. IRC §1014(b)(6): when community property is includible in a decedent's estate, both halves of the community property receive a step-up to fair market value at death (the "double step-up"). Wisconsin Department of Revenue — Publication 113, Federal and Wisconsin Income Tax Reporting Under the Marital Property Act: revenue.wi.gov. O'Neil Cannon — Understanding the Step-Up in Tax Basis: IRC §1014 and double stepped-up basis for marital property in Wisconsin: wilaw.com. Wokwicz — How Wisconsin's step-up rules reduce capital gains taxes: wokwicz.com. WMPA applies to legally married spouses only — Chapter 770 DPs not included. Property acquired before marriage date is "individual property" (no WMPA step-up unless reclassified by marital property agreement). OBBBA (July 2025): $15M permanent federal estate/gift/GST exemption per person. Federal portability: DSUE election via IRC §2010(c); Rev. Proc. 2022-32 (5-year late-filing window). T.D. 10001 (July 2024): inherited IRA annual RMD rules; 10-year rule for non-spouse beneficiaries. SECURE 2.0 §325: Roth 401k/TSP no lifetime RMDs starting 2024.
  3. Wisconsin Chapter 770 domestic partner registry: Wis. Stat. ch. 770, enacted as part of 2009 state budget (Governor Jim Doyle signed June 29, 2009, effective July 1, 2009). Chapter 770.05: eligibility criteria for domestic partnership declaration (mutual support, shared primary residence, not married or in another DP). Chapter 770 closed to new registrations: April 1, 2018 (2017-2019 Wisconsin state budget, Act 59). Chapter 40 ETF domestic partner health benefits: eliminated in 2017-2019 budget. Existing partnerships (registered before April 1, 2018) remain valid. Chapter 770 rights retained: intestate inheritance (Wis. Stat. §852.09), hospital/jail visitation, disposition of remains, WFMLA leave (§103.10). Wikipedia — Domestic partnership in Wisconsin: en.wikipedia.org. Wisconsin Legislature — Chapter 770 (current statutes): docs.legis.wisconsin.gov. ERISA §205 QJSA: protects only legally married spouses in qualified retirement plans; Chapter 770 DPs excluded. Medicaid community spouse definition: 42 U.S.C. §1396r-5 — legally married spouse only; Chapter 770 DPs excluded. No federal SS recognition for Chapter 770 DPs.
  4. Wisconsin Family and Medical Leave Act (WFMLA): Wis. Stat. §103.10. Covers employers with 50+ permanent employees. Entitlement: 2 weeks/year for care of domestic partner with serious health condition; 2 weeks/year for employee's own serious health condition; 6 weeks for birth or adoption. DP definition for WFMLA purposes: Wis. Stat. §770.01(1) (or §40.02(21c) for certain benefit purposes). Employer must accept either: (1) copy of Chapter 770 registration (pre-April 2018), or (2) employee attestation that relationship meets §770.05 criteria. Wisconsin DWD — FMLA poster and guidance: dwd.wisconsin.gov. MRA — Clarifying domestic partnerships under federal and Wisconsin FMLA: mranet.org. University of Wisconsin HR — FMLA information guide (updated 5/22/2026): hr.wisc.edu. Eligibility: 52+ consecutive weeks of employment, 1,000+ hours in prior 52-week period. Federal FMLA (29 U.S.C. §2611): covers legally married same-sex spouses for spousal caregiving; does NOT cover domestic partners for partner caregiving. Federal FMLA and WFMLA may run concurrently for qualifying reasons; 2-week WFMLA DP caregiving leave is exclusively WFMLA (no federal FMLA equivalent).
  5. Wisconsin 2026 income tax brackets: 4-bracket progressive system. Single filer: 3.5% ($0–$15,110); 4.4% ($15,111–$51,950); 5.3% ($51,951–$332,720); 7.65% ($332,721+). MFJ: 3.5% ($0–$20,150); 4.4% ($20,151–$69,260); 5.3% ($69,261–$443,630); 7.65% ($443,631+). Wisconsin DOR — 2026 income tax rates: revenue.wi.gov. US Tax Tools — Wisconsin tax brackets 2026: ustax.tools. Wisconsin married same-sex couples: file joint Wisconsin return (MFJ) — Wisconsin follows federal filing status after Obergefell. Chapter 770 domestic partners: file individual Wisconsin returns at single rates. Wisconsin Social Security taxation: SS benefits are included in Wisconsin taxable income (no state SS exemption). 2026 IRMAA thresholds: $109,000 single / $218,000 MFJ (CMS 2026 Medicare Part B premium notice). IRS Rev. Proc. 2025-32 — 2026 federal income tax brackets. T.D. 10001 (July 2024): inherited IRA 10-year rule for non-spouse beneficiaries. 2026 federal ordinary income brackets (IRS Rev. Proc. 2025-32): 22% bracket top single $103,350; 24% top $197,300; 32% top $250,525; 35% top $626,350; 37% above $626,350.
  6. Wisconsin estate tax: repealed effective January 1, 1992. Wisconsin inheritance tax: also repealed. Wisconsin Department of Revenue — estate and gift taxes: revenue.wi.gov. SmartAsset — Wisconsin estate tax: smartasset.com. Federal estate exemption 2026: $15M per person (OBBBA, July 2025, permanent). Federal portability IRC §2010(c): DSUE election for legally married same-sex couples; Rev. Proc. 2022-32 (5-year late portability election window). Domestic partners: no federal portability, no IRC §2056 unlimited marital deduction. Comparison: Illinois $4M estate tax cliff (no portability); Minnesota $3M (no portability); Oregon $1M (no portability). Wisconsin: zero state death taxes since 1992 — strongest estate tax environment in the Midwest.
  7. Wisconsin PFML 2026: no state paid family and medical leave program. Wisconsin legislators reintroduced a PFML proposal in December 2025 (not enacted). Wisconsin Family and Medical Leave Act (WFMLA §103.10): unpaid, job-protected — see source 4. WorkforceHub — Wisconsin paid family leave laws 2026: workforcehub.com. NCSL — state family and medical leave laws (Wisconsin not listed as having PFML): ncsl.org. Federal FMLA (29 U.S.C. §2611): 12 weeks unpaid, job-protected; legally married same-sex spouses have full federal FMLA caregiving rights; domestic partners do not for partner caregiving. 2026 HSA limits: $4,400 single / $8,750 family (IRS Rev. Proc. 2025-32). 2026 FSA limit: $3,400.
  8. Wisconsin Medicaid expansion: BadgerCare Plus, ACA expansion, covers adults at or below 138% FPL. Wisconsin CSRA 2026: minimum $50,000 — maximum $162,660 (50% of couple's countable assets, between those bounds); Wisconsin's $50,000 minimum is higher than the federal floor of $32,532. Monthly Minimum Maintenance Needs Allowance (MMMNA): $3,606.66/month (effective 7/1/26 – 6/30/27). Medicaid applicant asset limit: approximately $2,000 in countable assets. Chapter 770 domestic partners: NOT recognized as community spouses under federal Medicaid law (42 U.S.C. §1396r-5). Elder Law Answers — key state Medicaid information for Wisconsin: elderlawanswers.com. Medicaid Planning Assistance — Wisconsin 2026: medicaidplanningassistance.org. Medicaid 60-month lookback: 42 U.S.C. §1396p(c)(1). OBBBA (July 2025): $15M permanent federal estate/gift/GST exemption. SECURE 2.0 §107: RMD age 73 (born 1951–1959) / 75 (born 1960+). T.D. 10001 (July 2024): inherited IRA rules.
  9. Wisconsin Fair Employment Act (WFEA): Wis. Stat. §111.31 et seq. Wisconsin added "sexual orientation" as a protected class in 1982 — the first state in the US to do so. WFEA covers employment, housing, and public accommodations for all Wisconsin employers (no minimum employee count for all provisions; some aspects cover 1+ employees). Gender identity: Wisconsin Equal Rights Division has interpreted WFEA "sex" to include gender identity in some contexts; not explicitly enumerated in the statute. Bostock v. Clayton County, 590 U.S. 644 (2020): Title VII covers gender identity and sexual orientation in employment for employers with 15+ employees — federal floor for all Wisconsin employers of that size. ACLU of Wisconsin — LGBTQ rights: aclu-wi.org. Wisconsin DWD — Equal Rights Division: dwd.wisconsin.gov. ACA Section 1557 federal transgender coverage protections: vacated by federal courts November 2025; state-level coverage depends on Wisconsin Medicaid and insurer policies. 2026 HSA limits: $4,400 single / $8,750 family (IRS Rev. Proc. 2025-32). 2026 FSA limit: $3,400. Gender-affirming care transition checklist: see Transgender Financial Planning guide.

Values verified October 2026. Wisconsin same-sex marriage: June 6–13, 2014 (SSA-recognized window, Wolf v. Walker) and October 6, 2014 onward (continuous). Wisconsin Marital Property Act (Wis. Stat. ch. 766): treated as community property under IRC §1014(b)(6); 100% step-up in basis on marital property at first spouse's death. Chapter 770 domestic partner registry: created July 1, 2009; closed April 1, 2018; existing registered DPs retain state-law rights (intestacy, visitation, WFMLA caregiving leave). Wisconsin FMLA (WFMLA §103.10): covers domestic partners for 2-week unpaid caregiving leave; employers 50+; attestation accepted where no Chapter 770 registration exists. Wisconsin income tax 2026: 3.5% / 4.4% / 5.3% / 7.65% (four brackets; Wisconsin DOR 2026 rates). Wisconsin estate and inheritance tax: none (repealed since 1992). Federal estate exemption 2026: $15M per person (OBBBA, permanent). Wisconsin Medicaid: BadgerCare Plus (138% FPL expansion). Wisconsin CSRA 2026: $50,000–$162,660 for legally married spouses; $0 for domestic partners. MMMNA: $3,606.66/month (7/1/26–6/30/27). Wisconsin PFML: none enacted as of 2026. Wisconsin WFEA: sexual orientation protected since 1982 (first US state); gender identity — Bostock federal floor applies. 2026 IRMAA: $109,000 single / $218,000 MFJ (CMS). IRS Rev. Proc. 2025-32 — 2026 federal tax brackets. OBBBA (July 2025) — $15M permanent federal estate/gift/GST exemption. SECURE 2.0 §107 — RMD age 73/75. T.D. 10001 (July 2024) — inherited IRA annual RMDs when decedent past RBD.

Wisconsin LGBTQ+ Financial Planning Checklist

For married same-sex couples in Wisconsin

For domestic partners in Wisconsin

For transgender Wisconsin residents