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.

Can a taxpayer who is eligible to participate in a healthcare plan maintained by their spouse’s current employer deduct the premiums paid under that plan?

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 paycheck deductions). These out-of-pocket costs should be deducted as “medical care” expenses on line 4 of the Unreimbursed Health Care Expenses Worksheet.