Yes; you can deduct the out-of-pocket (i.e., unreimbursed) expenses paid for heath insurance premiums, and other medical care costs, on your Oregon tax return . . . subject to several restrictions. This requires further explanation.
If you are are age 63 or younger (as of 2016), then you need to have deductible medical expenses that, in total, exceed 10% of your Adjusted Gross Income (AGI) in order to qualify for a federal, or Oregon, tax deduction. Even then, you must have enough Itemized Deductions together, including medical, to exceed the Standard Deduction for your filing status. Fewer than 1/3 of taxpayers meet the latter standard, and even fewer the former standard.
But, if you are (in 2016) age 64 or older, in Oregon, and have deductible medical expenses of any sort (including health insurance premiums not reimbursed by anyone else), then you can be eligible for the Oregon "Special Medical Deduction" benefit available to seniors. You can read the actual, and relevant, text of the Oregon law here:
https://www.oregonlaws.org/ors/316.693
For practical instructions on how to claim this in TurboTax, however, as well as a more detailed explanation of this special Oregon tax benefit, please refer to the following clickable links:
https://ttlc.intuit.com/questions/3850484
https://ttlc.intuit.com/questions/3828079
Thank you for asking about this.
