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.

If a taxpayer participates or is eligible to participate in Medicare, are amounts paid towards a supplemental health insurance plan deductible?

Yes. Due to recent changes of R.C. 5747.01(A)(11) by H.B. 24, these amounts are deductible if they are paid by the taxpayer on an after-tax basis (i.e. does not include pre-tax deductions). These out-of-pocket costs should be deducted as “medical care” expenses on line 4 of the Unreimbursed Health Care Expenses Worksheet.