I understand that in Massachusetts, the COBRA assistance that is excluded from federal income is added back to income for MA state tax calculations. However, if I have sufficient medical expenses for a deduction, should I include the reimbursed COBRA premiums in my total medical expenses? For the federal return I assumed I should exclude the reimbursed premiums as well as the reimbursements. But if MA is taxing me on these reimbursements as income, can I deduct the expense, so it is a wash?
