Wisconsin · Medical and Dental Expenses Deduction
Medical and Dental Expenses Deduction in Wisconsin (2026)
Deduct unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income. Wisconsin has a progressive income tax with a top rate of 7.65%, so a Wisconsin filer's combined marginal rate on the next dollar at $67,125 of income is about 27.3% (22% federal + 5.3% WI).
2026 savings example for Wisconsin
Planning estimate for a single filer earning $67,125 (Wisconsin median household income in LevyIO's state dataset) who removes $5,000 from taxable income. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; WI tax uses the state brackets in LevyIO's dataset and assumes the state follows the federal treatment.
Estimated total savings
$894
Federal savings
$663
$5,938 → $5,275 · 22% bracket
WI state savings
$231
$2,214 → $1,983 · 5.3% marginal
Combined marginal rate
27.3%
≈ $273 saved per $1,000 deducted
Federal × Wisconsin marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The WI column is the state marginal rate at the midpoint of each range. The last column is the tax saved per $1,000 deducted at that combined rate.
| Federal bracket | Gross income (single) | WI marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 3.5% | 13.5% | $135 |
| 12% | $28,500 - $66,500 | 4.4% | 16.4% | $164 |
| 22% | $66,500 - $121,800 | 5.3% | 27.3% | $273 |
| 24% | $121,800 - $217,875 | 5.3% | 29.3% | $293 |
| 32% | $217,875 - $272,325 | 5.3% | 37.3% | $373 |
| 35% | $272,325 - $656,700 | 7.65% | 42.65% | $427 |
| 37% | Over $656,700 | 7.65% | 44.65% | $447 |
Eligibility & forms
Anyone with medical expenses exceeding 7.5% of AGI
- Must itemize
- Expenses exceed 7.5% of AGI
- Not reimbursed by insurance
Federal forms: Schedule A
Wisconsin filing notes
Standard deduction phases out at higher incomes. Use capital gains exclusions on WI farm and business assets. Social Security exempt. Homestead credit helps offset property taxes.
Common mistakes: Including cosmetic procedures; Forgetting travel costs to medical appointments.
Frequently asked questions
How much can the Medical and Dental Expenses Deduction save a Wisconsin taxpayer in 2026?
In LevyIO's example, a single filer with $67,125 of income (the Wisconsin median household income in our state dataset) who removes $5,000 from taxable income saves about $663 in 2026 federal tax (22% marginal bracket) plus about $231 in Wisconsin tax (5.3% state marginal rate), roughly $894 combined. It is a planning estimate computed from the 2026 IRS brackets and LevyIO's WI bracket data, not a survey figure.
What is the Wisconsin income tax rate for 2026?
Wisconsin has a progressive income tax with a top rate of 7.65%. The WI standard deduction in LevyIO's dataset is $13,960 single / $25,840 married. Four brackets 3.5%-7.65%. High property taxes (1.61%). Standard deduction phases out. Farm capital gains exclusion. Social Security exempt.
Who qualifies for the Medical and Dental Expenses Deduction in Wisconsin?
Anyone with medical expenses exceeding 7.5% of AGI. The federal rules are the same in every state; the requirements are: Must itemize; Expenses exceed 7.5% of AGI; Not reimbursed by insurance. Wisconsin filers should confirm on the WI return whether the state follows the federal treatment.
Which forms do I file to claim the Medical and Dental Expenses Deduction?
Federal: Schedule A. Wisconsin: check the Wisconsin Department of Revenue instructions for the matching state schedule. Common mistakes: Including cosmetic procedures; Forgetting travel costs to medical appointments.
Medical and Dental Expenses Deduction in other states
- Full Medical and Dental Expenses Deduction guide (all states)
- Medical and Dental Expenses Deduction in Iowa
- Medical and Dental Expenses Deduction in Minnesota
- Medical and Dental Expenses Deduction in Alabama
- Medical and Dental Expenses Deduction in Arizona
- Medical and Dental Expenses Deduction in Florida
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.