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Level 1
posted Mar 18, 2023 1:59:15 PM

On Line4 of OH Form Sched Of Adj Line36 there is a value. It is smaller than I expect. I assume it came from values in my Fed1040. What fields were used to calculate it?

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1 Best answer
Level 15
Mar 20, 2023 3:23:51 PM

Line 4 of the Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36) reflects amounts that you paid for medical care during the year that weren't included on lines 1-3 of the worksheet.  See the worksheet on page 27 of the IT 1040/SD 100 Instructions

 

So, line 4 would include medical expenses that weren't on:

  • Line 1 of the worksheet includes unreimbursed dental, vision, and health insurance premiums paid during any portion of the year in which you were not eligible for Medicare or an employer-paid health care plan through your or your spouse’s employer
  • Line 2 includes unreimbursed long-term care insurance premiums
  • Line 3 includes unreimbursed dental, vision, and health insurance premiums paid during any portion of the year in which you were eligible for Medicare or an employer-paid health care plan through your or your spouse’s employer

You can see what might be included in your line 4 computation by looking at the various categories in the TurboTax medical expenses section of your federal return.  Any of these that wouldn't be included on lines 1, 2, or 3 of the worksheet would be included on line 4: 

  • Prescription expenses
  • Medical professional fees
  • Medical facility fees
  • Lab and x-ray fees
  • Long-term care expenses
  • Eye care expenses
  • Medical supplies and equipment
  • Medical travel
  • Medical insurance premiums
  • Long-term care premiums and
  • Other

According to the What qualifies as "medical care" on line 4 of the Unreimbursed Health Care Expenses Worksheet? FAQ on Ohio's Income - Medical and Health Care Expenses page: 

 

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.

2 Replies
Level 15
Mar 20, 2023 3:23:51 PM

Line 4 of the Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36) reflects amounts that you paid for medical care during the year that weren't included on lines 1-3 of the worksheet.  See the worksheet on page 27 of the IT 1040/SD 100 Instructions

 

So, line 4 would include medical expenses that weren't on:

  • Line 1 of the worksheet includes unreimbursed dental, vision, and health insurance premiums paid during any portion of the year in which you were not eligible for Medicare or an employer-paid health care plan through your or your spouse’s employer
  • Line 2 includes unreimbursed long-term care insurance premiums
  • Line 3 includes unreimbursed dental, vision, and health insurance premiums paid during any portion of the year in which you were eligible for Medicare or an employer-paid health care plan through your or your spouse’s employer

You can see what might be included in your line 4 computation by looking at the various categories in the TurboTax medical expenses section of your federal return.  Any of these that wouldn't be included on lines 1, 2, or 3 of the worksheet would be included on line 4: 

  • Prescription expenses
  • Medical professional fees
  • Medical facility fees
  • Lab and x-ray fees
  • Long-term care expenses
  • Eye care expenses
  • Medical supplies and equipment
  • Medical travel
  • Medical insurance premiums
  • Long-term care premiums and
  • Other

According to the What qualifies as "medical care" on line 4 of the Unreimbursed Health Care Expenses Worksheet? FAQ on Ohio's Income - Medical and Health Care Expenses page: 

 

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.

Level 1
Mar 21, 2023 12:10:31 PM

Thank you for this fine explanation.