Special Oregon Medical Subtraction (SOMS)
and Self Employment Health Insurance Calculator



Use this Calculator for: More detailed instructions are at the bottom. Calculator includes workaround for 2016,and 2017 Tax Slayer Error. Items marked with an asterisk are required


Medical Expenses Table
The data in the green cells are the values to be entered into TSO Federal Schedule A Medical Expenses Screen.
Data in the orange cells are the SOMS amounts to be entered into TSO. Data in the red cell should match Schedule A Line 1.
Taxpayer's Name
*Tax Year       Calculate Self-Employment Insurance Yes No
Only enter Schedule A expenses not entered elsewhere on the return e.g. do not enter self employed
insurance premiums from Schedule C.
Use TSO Column to enter Federal Schedule A Medical Expenses into TaxSlayer.
(Row sequence is the same as TSO. Doctor and Dentist Expenses are added together in the Doctor Row.)
Medical Expenses Taxpayer Spouse
If filing
jointly
Other Medical
Dependents
Subtotals TSO Schedule A
Medical Expenses
Medicare
Other Medical Insurance
Doctor Copays
Prescription Drugs
X-rays, Labs and Tests, etc
Nursing Help
Hospital
Medical Aids (Glasses, Hearing Aids, etc.)
Dentist
Other
Long Term Care (Enter $ up to the limit) Separately Enter Each
Individual in TSO
Total Medical Expenses
Grand Total <-- Verify equal to Schedule A line 1






INSTRUCTIONS:
STEP 1(A): After assembling Taxpayer's medical data:
  1. Enter the Medical Expenses into the Medical Expense table (the 1st table).
  2. Click the "Calculate the Medical Expense Totals" button.
  3. Enter the data in the green cells
  4. into TSO Federal Medical Expenses. For 2018 and 2019 the data is in the same sequence as the TSO entry cells.
  5. For 2018 and 2019: Enter the data in the orange cells into TSO Special Oregon Medical Subtractions.
  6. If using S-E Insurance DO NOT ENTER any of the three insurance line amounts into TSO. These make up the S-E Insurance Amount.
STEP 1B: Only appears when using Self Employed Insurance (which is not eligible for the premium tax credit)
  1. Complete the federal return. Including entering the insurance and LTC amounts into the S-E Health Insurance Form on Schedule C.
  2. Enter the amount from into the designated box.
  3. Click on the "STEP 1B: Calculate SE adjustment" button. This will subtract the amount of S-E Insurance from the totals. The Grand Total should now agree with Schedule A Line 1
STEP 2: When ready for State Entry: For TY2017 and TY2016
  1. Complete the data in the Federal Filing Status Table (the 2nd table).
  2. Click the "Calculate the Special Oregon Medical Subtraction" button.
  3. From the Oregon Medical Subtraction Table (the 3rd table), enter the data in the
  4. green cells into TSO Oregon Special Medical Subtraction.
  5. From the Oregon Medical Subtraction Table (the 3rd table), Verify the data in red cells.


ACKNOWLEDGMENT: This is a derivative of the 2017 Oregon Medical Subtraction Calculator (Version 3.0.1, 12/20/2017) written by Barbara Smith-Thomas (smiththomas@alumni.reed.edu). Since Barbara has left Oregon, I have been asked to update and maintain starting with 2018. If you have comments, I may be reached at joe.bowman.ta@mindspring.com.