Questions on the Missouri Health Insurance premium adjustment

[JulieG19]

1. Do you have to itemize on your federal income taxes in order to claim this deduction?
2. One of us is on Medicare and NOT drawing Social Security.  Can we take the deduction for Medicare Part A, Medicare Part B (which is a Medigap policy), and / or Medicare Part D?
3. One of us is on retiree Cobra (for medical and dental).  We are both on vision Cobra and the spouse on Medicare is on dental Cobra.  Can we take some / all of these as Missouri healthcare deductions?

[JohnW152]

One by one:

1. No, but you must itemize your state deductions using Form MO-A - 2021 Individual Income Tax Adjustments.   

2. Yes, as far as Parts B and D.  For Part A, it may be deducted if they aren't covered under social security and they weren’t a government employee who paid Medicare tax.  This would be entered in Box 6Y or 6S of Form 5695 - Qualified Health Insurance Premiums Worksheet for MO-A, Line 12, as appropriate.

3. Yes, all can be claimed, and they’d be entered in Form 5695 as described above.