This is an extract of an Ohio Revenue FAQ (question 6):
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 to IRS Publication 502 for 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 4 if they are already reported on lines 1-3.
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