Wisconsin

Deduction

Allows a person to subtract from federal adjusted gross income a portion of the amount paid for a long-term care insurance policy for taxpayer and his spouse when computing Wisconsin taxable income. The deduction is not available on the state level to the extent a deduction was taken for these premiums on the federal return. In addition, the amount claimed as a deduction from long-term care insurance in calculation of federal taxable income is excluded from the Wisconsin itemized deductions credit.