WISCONSIN RETIREMENT INCOME TAX · TAX YEAR 2026
Does Wisconsin tax Social Security and retirement income?
Wisconsin does not tax Social Security benefits. From age 67, Wisconsin subtracts up to $24,000 per person of pension and IRA income ($48,000 on a joint return when both are 67), but claiming it gives up Wisconsin's credits. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no Wisconsin income tax for 2026.
Your estimate
- Wisconsin income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Subtracted from Wisconsin income
- Social Security
- $11,300.00
- Retirement income subtraction
- $24,000.00
- Age 65 exemption
- $250.00
Pre-1964 state, local and federal pensions (fully exempt) are not modeled. Claiming the $24,000 subtraction forfeits Wisconsin credits such as the school property tax credit, which the calculator does not model.
Wisconsin tax at different retirement incomes
Wisconsin income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $38 | $0 |
| $60,000 | $875 | $0 |
| $100,000 | $2,988 | $1,082 |
| $150,000 | $5,956 | $3,891 |
Does Wisconsin tax Social Security?
No. Wisconsin subtracts any Social Security benefits that are taxable on the federal return.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Wisconsin taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Wisconsin taxes none of it.
Does Wisconsin tax pensions?
Partly. Pensions from qualified retirement plans, private or government, count toward the retirement income subtraction of up to $24,000 per person at 67 or older. A joint return gets up to $48,000 when both spouses are 67, and $24,000 of the older spouse's income when only one is. Claiming it gives up every credit listed in the statute for that year, including carryforwards. Commercial annuities do not qualify. Military retirement pay is exempt, as are some state, local and federal pensions from before 1964.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Wisconsin exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $14,000 | $0 |
| Wisconsin government | $14,000 | $0 |
| Federal civil service | $14,000 | $0 |
| Military | $20,000 | $0 |
Does Wisconsin tax IRA and 401(k) withdrawals?
Partly. IRA and 401(k) withdrawals share the same subtraction from 67, including required minimum distributions, inherited IRAs and Roth conversions. Before 67 they are taxed, except that people 65 or older with federal AGI under $15,000 ($30,000 joint) can subtract up to $5,000 each.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Wisconsin income tax for 2026.
At what age do retirement tax breaks start in Wisconsin?
At 65, for an extra $250 exemption for each person 65 or older and, with federal AGI under $15,000 ($30,000 joint), a $5,000 retirement income subtraction. At 67, the $24,000 subtraction starts.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 64 | $591 | $1,002 |
| 65Age 65 exemption | $579 | $976 |
| 67Retirement income subtraction | $0 | $0 |
What the calculator leaves out
Pre-1964 state, local and federal pensions (fully exempt) are not modeled. Claiming the $24,000 subtraction forfeits Wisconsin credits such as the school property tax credit, which the calculator does not model.
- Married filing separately uses the $30,000 limit for the $5,000 subtraction against this return's AGI alone.
The calculator uses Wisconsin rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.