May 10, 2022 | Agency
The worksheet and its instructions can be found in the“Worksheets”section of the individual income tax instructions.Additionally, the Ohio Department of Taxation provides a fill-in worksheetto assist in the calculation of the deduction.
Generally, you may not deduct any amounts:
- Paid with pre-tax dollars;
- Paid by you but later reimbursed or refunded; OR
- Paid by insurance or another person.
Amounts “paid with pre-tax dollars” include amounts such as health savings or flexible spending accounts as well as your portion of healthcare insurance premiums deducted from your pay.
See R.C. 5747.01(A)(10).
Medicare premiums paid by the taxpayer are “medical care” expenses under IRC 213. Medical care expenses are generally deductible for Ohio income tax purposes to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. Thus, if you pay Medicare premiums, you should include the amount paid on line 3of Ohio’s Unreimbursed Health Care Expenses Worksheet.
Please note, premiums paid with pre-tax dollars are not deductible. For a discussion on pre-tax dollars, see the FAQ “What amounts are not deductible on the Unreimbursed Health Care Expenses Worksheet?”
See R.C. 5747.01(A)(10)(b).
Premiums for healthcare insurance through a former employer are generally deductible on line 1 of the Unreimbursed Health Care Expenses Worksheet.
See R.C. 5747.01(A)(10)(a).
ACA premiums are generally deductible on line 1 of the Unreimbursed Health Care Expenses Worksheet.
See R.C. 5747.01(A)(10)(a).
For the purposes of this deduction, “medical care” has the same meaning as found in Section 213 of the IRC. Some examples include amounts paid for:
- Copays, deductibles and co-insurance;
- Prescription medication or insulin;
- Medical, dental and vision examinations and treatment by a certified health professional;
- Hospital costs and nursing care, including any eligible services provided at an assisted living facility; AND
- Eyeglasses, hearing aids, braces, crutches and wheelchairs.
These amounts are only deductible to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. Refer toIRS Publication 502for a comprehensive list of potentially eligible expenses.
Please note, while “medical care” does include medical insurance premiums, those amounts should not be included on line 4if they are already reported on lines 1-3.
R.C. 5747.01(A)(10)(c).
Premiums paid by the taxpayer on an after-tax basis (i.e. does not include pre-tax deductions) for supplemental health insurance are generally deductible to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. These out-of-pocket premiums should be deducted on line 3of the Unreimbursed Health Care Expenses Worksheet.
See R.C. 5747.01(A)(10)(b).
Premiums paid on an after-tax basis (i.e. does not include pre-tax deductions) by the taxpayer and/or the taxpayer’s spouse for health insurance provided by an employer are generally deductible to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. These out-of-pocket premiums should be deducted on line 3of the Unreimbursed Health Care Expenses Worksheet.
See R.C. 5747.01(A)(10)(b).
Premiums paid by the taxpayer on an after-tax basis (i.e. does not include pre-tax deductions) for supplemental health insurance are generally deductible to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. These out-of-pocket premiums should be deducted on line 3of the Unreimbursed Health Care Expenses Worksheet.
See R.C. 5747.01(A)(10)(b).
Generally, out-of-pocket medical insurance premiums paid by the taxpayer during the part of the year the taxpayerwas eligibleare deductible to the extent they exceed 7.5% of the taxpayer’s federal adjusted gross income. These out-of-pocket premiums should be deducted on line 3of the Unreimbursed Health Care Expenses Worksheet.
However, out-of-pocket healthcare insurance premiums paid by the taxpayer during the part of the year the taxpayerwas not eligiblefor Medicare and/or an employer-paid healthcare plan arefully deductible on line 1 of the Unreimbursed Health Care Expenses Worksheet.
Example: From January 1 through June 30, David was not eligible for Medicare. David paid $100 per month in premiums, totaling $600, for insurance he obtained under the Affordable Care Act (ACA).
David became eligible for Medicare on July 1. He canceled his insurance through the ACA and instead began to pay Medicare Part B premiums. He also purchased additional supplemental health insurance. His premiums from July 1 through the end of the year totaled $1,000.
When completing his Unreimbursed Health Care Expenses Worksheet, David enters the $600 in ACA premiums on line 1. He enters the $1,000 he paid for Medicare and supplemental insurance on line 3instead of line 1 because he was eligible for Medicare at the time he paid the premiums.
