What classifies as "health insurance premiums" on Idaho Form 39R

[bixler409]

Idaho allows taxpayers to deduct "health insurance premiums" on line 18 of Form 39R if they have not been deducted on the federal return. Do "health insurance premiums" include either/both dental and prescription insurance premiums as well as medical insurance premiums? I cannot find clear guidance in the Form 39R instructions or elsewhere online. Thanks!

[JamesG1 · Accepted solution]

Idaho Code Title 63 Chapter 30 Section 63-3022P defines health insurance costs.  The website states:

As used in this section, "insurance which constitutes medical care" includes any hospital or medical policy or certificate, any subscriber contract, policies or certificates of insurance for specific disease, hospital confinement indemnity, accident-only, dental, vision, single employer self-funded coverage, meaning that portion of health insurance which is the retained risk of the employer, student health benefits only or coverage for medical care or treatment issued as a supplement to liability insurance. 

@bixler409 

[bixler409]

@JamesG1, thanks for your reply. Dental is specifically mentioned and it looks like prescription premiums could arguably be included under one or more of the other listed categories that comprise "health insurance premiums." I appreciate you finding the relevant section 63-3022P of the Idaho Code.

[bixler409]

As a follow-up, I contacted the Idaho State Tax Commission. The representative confirmed that Medicare premiums, Medicare Supplement premiums, vision premiums, dental premiums, and prescription premiums are all eligible for deduction if they have not been claimed on the federal return.