The Ohio STABLE Account: A Parent's Guide

Ohio launched one of the first ABLE programs in the country, and STABLE remains one of the best: low fees for Ohio residents, a $4,000-per-beneficiary state tax deduction with unlimited carryforward, a genuinely useful debit card with spending controls, and state-law protection against Medicaid recovery.

Here's how STABLE works for Ohio autism families in 2026. Confirm current details at stableaccount.com before enrolling.

Quick facts

• Program: STABLE Account, run by the Ohio Treasurer's office (open nationwide; free annual fee for Ohio residents)
• 2026 contribution limit: $20,000 per year from all sources combined
• Ohio tax benefit: Deduct up to $4,000 per beneficiary per year from Ohio taxable income, with unlimited carryforward of excess contributions
• Recovery protection: Ohio-established STABLE accounts are protected from Medicaid estate recovery claims unless federal law requires otherwise
• New in 2026: Eligibility expanded to anyone whose disability began before age 46

What an ABLE account is

An ABLE account is a federally authorized, tax-advantaged account for people whose disability began early in life. A childhood autism diagnosis meets the age-of-onset requirement; eligibility comes through SSI/SSDI or a physician's disability certification, self-certified at enrollment. Earnings grow tax-free, qualified withdrawals are tax-free, and up to $100,000 is invisible to SSI's $2,000 resource limit. One account per person; anyone can contribute.

What you can pay for

Qualified disability expenses include anything supporting health, independence, or quality of life: uncovered therapy costs, AAC devices and assistive technology, education and tutoring, housing and rent, transportation, sensory equipment, personal support services, respite care, and legal or financial fees. The STABLE Visa card makes spending practical — it's loadable, free, and offers customizable spending controls plus transaction recordkeeping, which doubles as your qualified-expense documentation. Non-qualified withdrawals cost tax plus a 10% penalty on earnings.

Ohio's tax deduction

Ohio taxpayers can deduct up to $4,000 per beneficiary per year in STABLE contributions from Ohio taxable income — and any amount above $4,000 carries forward to future years with no expiration until fully deducted. The deduction is available to any Ohio taxpayer who contributes, not just the account owner, so grandparents claim their own $4,000 on their own returns. Only Ohio STABLE contributions qualify; contributions to other states' ABLE plans do not.

Beyond the deduction: tax-free growth, tax-free qualified withdrawals, and potential federal Saver's Credit eligibility for a working adult account owner.

How to open an account

1. Enroll online at stableaccount.com — minimum opening deposit of $25 (new accounts have received a $25 enrollment deposit; check the current incentive)
2. Self-certify eligibility (SSI/SSDI or physician certification, onset before age 46)
3. Choose investments — Vanguard-based options plus an FDIC-insured savings option
4. Order the STABLE card and set up automatic contributions; Ohio residents pay no annual account fee

Parents and guardians can open and manage the account as the Authorized Legal Representative for a minor or an adult child who needs support.

Protecting SSI and Medicaid

Up to $100,000 is fully disregarded for SSI; above that, SSI is suspended — not terminated — until the balance falls back below the threshold. Ohio Medicaid, including waiver services, is unaffected at any balance. At the end of life, Ohio law protects STABLE accounts from state Medicaid recovery claims (unless federally required), after outstanding qualified expenses including funeral and burial are paid — remaining funds pass to a named successor beneficiary.

ABLE account vs. special needs trust

The STABLE account is the everyday tool — free for Ohioans, quick to open, uniquely able to pay housing without SSI penalties — capped at $20,000/year in contributions. A special needs trust suits inheritances and settlements with no cap, at real setup cost. They pair well; the trust can distribute into the STABLE account, and Ohio's recovery protection makes the ABLE side unusually strong.

FAQ

Is my child eligible without SSI? Yes — a physician's certification of a qualifying disability with onset before age 46 is enough.

Can we roll over a CollegeAdvantage 529? Yes, 529-to-ABLE rollovers are permanently allowed within the annual limit; ask about deduction recapture first.

What's ABLE to Work? An employed account owner without a workplace retirement plan can add up to $15,650 above the annual cap from earnings (2026 figure).

General information, not tax or legal advice. Confirm current details at stableaccount.com.

Related guides

• Autism rights and advocacy
• IEPs for autism
• Autism therapy options
• ABLE accounts: the complete guide
• Indiana ABLE account (INvestABLE)
• Michigan ABLE account (MiABLE)