This paper presents a detailed analysis involving dielectric materials, by giving rigorous formulations including losses within nonmagnetic dielectric materials. The choice of these latter has shown a thorough attention in designing microstrip patch antenna (MPA), since they have significant correlation with the MPA performance. This study aims to analyze dielectric losses effect on MPA bandwidth in stacked patch geometry, including two rectangular patches etched on two layers, rather than single-layer geometry. The paper provides detailed formulations of rigorous analysis method, in which transfer matrices at boundaries are given regarding the studied case. Numerical results are presented and agreed with previous findings, where the dielectric losses show positive effect on both lower and upper bandwidths of the stacked patch geometry. The present study therefore provides additional evidence to the losses within low cost dielectric materials.