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.