Social Security Disability Income (SSDI) is taxed the same as SS retirement. It is not deducted on line 33, but it is deducted on line 14 of Schedule A.
The FERS disability and survivor benefits, must have been included in the Federal AGI to be deductible. Form the instructions for line 33:
Deduct disability and survivor's benefits
to the extent included in federal adjusted
gross income. To determine if amounts are
disability or survivor's benefits, you should
refer to the terms of the plan under which
the benefits are paid.
You may not deduct:
? Temporary wage continuation payments;
? Retirement benefits that converted from
disability benefits upon reaching a minimum retirement age; OR
? Payments for temporary illnesses or injuries (such as sick pay provided by an
employer or third party).
Additionally, any amounts payable, without
the death of a covered individual as a precondition, are not survivor's benefits.
See R.C. 5747.01(A)(4) and Ohio Adm.
Code 5703-7-08.
