For the state of Ohio are health care premiums paid under COBRA where I paid the full amount deductible? or is this considered an employer paid plan?

[mrdole17]

I had subsidized COBRA insurance for 6 months in 2018 and I had to pay full amount for 5 months.  Are the 5 months deductible on my state of Ohio return or are they considered an employer paid plan even though I paid the full premium?

[BMcCalpin · Accepted solution]

You are able to deduct the 5 months that you paid 100% of the premiums with after tax dollars. You would not be able to deduct any payment on premiums that were employer-subsidized. (1 month). You might read this link for more information (see Inquiry #3) at https://www.tax.ohio.gov/ohio_individual/individual/information_releases/it200002.aspx

Note that you should enter these premiums for 5 months into Medical Expenses on the federal return; they should be carried automatically to your Ohio return even if you don't itemize on the federal return.