Which National Guard reimbursements and benefits can I deduct?

You can deduct the following amounts, but only if (a) they're included in your federal adjusted gross income and (b) you haven't already deducted them elsewhere on your Ohio tax return:
  1. Ohio Adjutant General-authorized Ohio National Guard reimbursements you received for group life insurance premiums you paid; AND
  2. Ohio Adjutant General-authorized payments of death benefits you received as a beneficiary of an active duty member of the Ohio National Guard who died while performing active duty.

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