Ohio Disability and Survivorship Benefits

Deduct disability and survivor's benefits to the extent included in federal adjusted gross income. To determine if amounts are disability or survivor's benefits, you should refer to the terms of the plan under which the benefits are paid.

You may not deduct:

--Temporary wage continuation payments;

--Retirement benefits that converted from disability benefits upon reaching a minimum retirement age; OR

--Payments for temporary illnesses or injuries (such as sick pay provided by an employer or third party).

Additionally, any amounts payable, without the death of a covered individual as a precondition, are not survivor's benefits.

See R.C. 5747.01(A)(4) and Ohio Adm. Code 5703-7-08.

Deduct survivor benefits to the extent included in federal adjusted gross income. Most life insurance benefits are not included in federal adjusted gross income and thus are not deductible.

Generally, survivor benefits include any amount received because of the death of another individual. The decedent's age, recipient's age, relationship to the decedent, and prior tax treatment of the income on the decedent's return are not relevant in determining if income qualifies as survivor benefits.

To determine if amounts are survivor benefits, you should refer to the terms of the plan under which the benefits are paid. Any amounts payable without the death of a covered individual as a precondition are not survivor benefits.

See R.C. 5747.01(A)(4) and Ohio Adm. Code 5703-7-08.