Certain persons may claim a subtraction on their 2010 Wisconsin income tax returns for the amount paid during the year for medical care insurance.

"Medical care insurance" means a medical care insurance policy that covers the person, his or her spouse, and dependents and that provides surgical, medical, hospital, major medical, or other health service coverage.

A subtraction may be claimed for all or a portion of the amount paid for medical care insurance by:

• A self-employed person.
• A person who is not self-employed and who has no employer.
• A person who is an employee and whose employer does not pay any part of the cost of the employee's medical care insurance.
• A person who is an employee and whose employer pays any amount toward the cost of the employee's medical care insurance.

The chart below indicates the percentage of the amount paid for medical care insurance that may be allowed as a subtraction for 2010 and future years. See the Wisconsin income tax form instructions for further information.

October 25, 2010