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 the taxpayer is only eligible for Medicare or a healthcare plan maintained by their current employer for part of the year, to what extent are medical insurance premiums deductible?

Out-of-pocket medical insurance premiums paid by the taxpayer during the part of the year the taxpayer was not eligible are fully deductible on line 2 of the Unreimbursed Health Care Expenses Worksheet.

Out-of-pocket medical insurance premiums paid by the taxpayer during the part of the year the taxpayer was eligible are deductible as “medical care” expenses on line 4 of the Unreimbursed Health Care Expenses Worksheet.

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