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 or their spouse chooses not to participate in their or their spouse’s employer plan and instead purchases private healthcare insurance, are the premiums paid for that private insurance 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.