Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What qualifies as “medical care” on Line 4 of the Unreimbursed Health Care Expenses Worksheet?

For the purposes of this deduction, “medical care” has the same meaning as found in Section 213 of the IRC. Some examples include amounts paid for:

  • Copays, deductibles and co-insurance
  • Prescription medication or insulin
  • Medical, dental and vision examinations and treatment by a certified health professional
  • Hospital costs and nursing care, including any eligible services provided at an assisted living facility
  • Eyeglasses, hearing aids, braces, crutches and wheelchairs

These amounts are only deductible to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. Refer to IRS Publication 502 for a comprehensive list of potentially eligible expenses.

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