FAQs - Individual Income Tax

What income is deductible as survivor's benefits on Ohio Schedule A?

You can deduct survivor's benefits to the extent included in federal adjusted gross income. Generally, survivor’s benefits are any amount included in federal adjusted gross income and received because of the death of another individual. The decedent’s age, recipient’s age, relationship to the decedent, and prior tax treatment of the income on the decedent’s return are not relevant in determining if income qualifies as survivor’s benefits.

To determine if amounts are survivor's benefits, you should refer to the terms of the plan under which the benefits are paid. Any amounts payable without the death of a covered individual as a precondition are not survivor's benefits.

See R.C. 5747.01(A)(4) and Ohio Adm. Code 5703-7-08.