OHIO I-FILE TAX RETURN
RETURN YEAR 2008
Schedule A Deduction
Unreimbursed Long-Term Care Insurance Premiums, Unsubsidized Health Care Insurance Premiums & Excess Health Care Expenses 

There are several deductions:

  • Unreimbursed premiums for subsidized and unsubsidized long-term care insurance plans and unreimbursed premiums for unsubsidized health care insurance plans; AND
  • Excess medical expenses. Unreimbursed Health Care Expenses. Some examples of qualifying health care expenses include unreimbursed costs for the following:

Unreimbursed Health Care Expenses.

Some examples of qualifying health care expenses include unreimbursed costs for the following:

  • Prescription medicine or insulin
  • Hospital costs and nursing care
  • Medical, dental and vision examinations and treatment by a
    certified health professional
  • Eyeglasses, hearing aids, braces, crutches and wheelchairs
  • Insurance premiums for health care insurance plans (including
    both unsubsidized and subsidized plans, Medicare premiums

          and supplemental Medicare insurance)

  • Premiums for long-term care insurance

Note: You must reduce the health care insurance premiums amount you enter by the amount of the self-employed health insurance deduction that you claimed on line 29 on your IRS form 1040.

Unreimbursed Long-Term Care Insurance Premiums and Unsubsidized Health Care Insurance Premiums. Enter the amount you paid during 2008 for unreimbursed long-term care insurance premiums for you, your spouse and your dependents. Also include the unreimbursed premiums you paid for unsubsidized health care insurance premiums for you, your spouse and your dependents. An unsubsidized health care insurance plan is a plan for which your current or former employer or your spouse’s current or former employer does not pay for any part of the plan’s costs and does not reimburse you or your spouse for any part of the plan’s costs. Most people who receive wage or salary income from an employer participate in one or more subsidized plans; such plans are not unsubsidized health care insurance plans. If you are unsure, check with your employer.

 

Example:Sue has a health care insurance plan through her employer. She has $50 deducted from her paycheck each month to pay for her portion of her health care insurance premium costs. Her employer contributes $450 each month toward the health care insurance premium costs that total $500 each month. This is a subsidized plan, so Sue is not participating in an unsubsidized health care insurance plan. Sue may not use her $50 monthly payment but she can include this amount as unreimbursed premiums she paid for dental, vision and health insurance.

Note: If you are eligible for Medicare coverage, you may not deduct any unsubsidized health care insurance plan premiums paid while you were eligible for Medicare coverage.

Example: Sue is retired and qualifies for Medicare for the entire year. She pays $50 each month for supplemental health insurance and $20 each month for Medicare B premiums. Sue may not deduct her $50 or $20 monthly payments but she can include these amounts as unreimbursed premiums she paid for dental, vision and health insurance.