Ohio Tax Family Credits Joint Filing credit Health Ins. Premiums "Belong" to me because I pay the total premium or "belong" to both because we are both listed on policy?

[jerry8]

State of Ohio Tax Form / Family Credits / Joint Filing credit / unreimbursed and unsubsidized Health Insurance Premiums:  Does it  "belong" to me because I pay the total premium as the primary wage earner and head of household or does it "belong" to both me and my spouse because we are both listed on the insurance policy?  The word "belong" needs more clarification.

[Hal_Al · Accepted solution]

There is no hard and fast rule on how you allocate the amounts between the spouses.

·            If it's clear who paid it, e.g. it was deducted from one spouse's pay, allocate it all to him

·           You can split it 50-50.

·           You can put it all to the higher earning spouse.

·           I proportion mine by percentage of income, e.g. if the wife earns 40% of the income, allocate 40% of the adjustments to her.