Article: 50516
Overview
Ohio allows a deduction for unreimbursed health care expenses paid during the tax year, subject to certain eligibility criteria. To determine your eligibility and calculate the deductible amount, you will need to complete the Health Care Expenses Worksheet as part of your IT-1040 Ohio individual income tax return.
Who Is Eligible to Claim This Deduction?
You may qualify for the health care expense deduction if:
- You are claiming unreimbursed medical, dental, or other health care expenses, and
- Your federal adjusted gross income (FAGI) is less than $125,000, and
- The qualifying health care expenses exceed 7.5% of your FAGI.
Note: Health care expenses must not have been reimbursed by insurance, pre-tax employer plans, or other benefit programs.
What Expenses Qualify?
Qualified expenses typically include:
- Medical and dental bills
- Prescription medications
- Long-term care premiums
- Vision and hearing care.
- Out-of-pocket co-pays, deductibles, and coinsurance
Note: Cosmetic procedures and general wellness products are not eligible.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select Ohio.
- Click on the General tab.
- Select Health Care Expenses Worksheet to open the screen.
- Enter all applicable information.
- Click Save once complete.
Additional Resources
For further guidance, see: Ohio IT-1040/SD-100 Booklet – 2024 Instructions