Updated October 24, 2026. Quick answer: Line 44 of the 2025 Ohio Schedule of Adjustments deducts unreimbursed medical and health care expenses. The instructions send you to a worksheet: “Use the worksheet on page 41 to calculate this deduction and include a copy with your return.”
What this line asks
The form labels line 44 “Unreimbursed medical and health care expenses (see instructions for worksheet; include a copy)”. The instructions open this way: “Deduct the following amounts to the extent not otherwise deducted or excluded in calculating your federal AGI”.
Who it applies to
The instructions print no age or income condition for this line. The amounts count when they were paid for the right people: “Include any of the above amounts that you paid for you, your spouse, or your dependents.” Retirees on Medicare should read the worksheet notes in the next sections, which speak to Medicare premiums directly.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Start | “Deduct the following amounts to the extent not otherwise deducted or excluded in calculating your federal AGI”. |
| Amounts that can be deducted (1) | “Certain dental, vision and health insurance premiums” |
| Amounts that can be deducted (2) | “Long-term care insurance premiums” |
| Amounts that can be deducted (3) | “Medical care expenses (such as prescription medication, copays, doctor visits) in excess of 7.5% of your federal adjusted gross income (AGI).” |
| Whose expenses | “Include any of the above amounts that you paid for you, your spouse, or your dependents.” |
| Do not deduct amounts (1) | “Paid with pre-tax dollars (such as health savings or flexible spending accounts)” |
| Do not deduct amounts (2) | “Paid by you but later reimbursed or refunded” |
| Do not deduct amounts (3) | “Paid by insurance or another person.” |
| Worksheet | “Use the worksheet on page 41 to calculate this deduction and include a copy with your return.” |
The worksheet on page 41 has its own notes. The heading note says: “Reduce amounts reported on lines 1-3 by any related premium refunds, reimbursements, or dividends received during the year.” The notes for the worksheet’s lines continue:
| Step | What the instructions say |
|---|---|
| Worksheet line 1 | “You must reduce the amount you enter on this line by your federal self-employed health insurance deduction (federal 1040, Schedule 1, line 17).” |
| Worksheet line 2 | “Long-term care insurance plans include those that cover the costs of nursing home care, in-home care, and adult day care.” |
| Worksheet line 3 | “Medicare Part D insurance premiums would be included on this line.” |
| Worksheet line 4 | The instructions say that medical care “has the same meaning found in Internal Revenue Code section 213, excluding premiums already reported on lines 1, 2, and 3.” |
| Whose amounts | “Only include amounts you paid for yourself, your spouse, and your dependents.” |
| More examples | “Refer to IRS Publication 502 for a comprehensive list of potentially eligible expenses.” |
The figures the line prints
One figure appears in a single running bullet: “Medical care expenses (such as prescription medication, copays, doctor visits) in excess of 7.5% of your federal adjusted gross income (AGI).” The worksheet prints its own arithmetic steps; the last one reads: “Add lines 1, 2, and 8. Enter on Ohio Schedule of Adjustments, line 44.”
Where the result goes next
The worksheet’s last step is “Add lines 1, 2, and 8. Enter on Ohio Schedule of Adjustments, line 44.” From there the amount joins the other deductions: “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b.” Retirees who also carry pension and IRA income can see where those fit on Ohio retirement taxes.
Edition and line numbers
This page reads the 2025 Ohio IT 1040 Individual Income Tax Booklet and the 2025 Ohio Schedule of Adjustments from the Ohio Department of Taxation, the current file served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Deducting expenses paid from a health savings or flexible spending account. The instructions say not to deduct amounts “Paid with pre-tax dollars (such as health savings or flexible spending accounts)”.
- Deducting a bill that was reimbursed. The instructions say not to deduct amounts “Paid by you but later reimbursed or refunded”.
- Including costs for someone who is not on the return. The instructions say “Only include amounts you paid for yourself, your spouse, and your dependents.”
Related: Ohio retirement taxes, whether Ohio taxes pensions, Ohio property tax breaks for seniors, and how Ohio treats 401(k) and IRA withdrawals.
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Answer againSources
- 2025 Ohio IT 1040 Individual Income Tax Booklet (instructions and forms), Ohio Department of Taxation: dam.assets.ohio.gov
- 2025 Ohio Schedule of Adjustments, Ohio Department of Taxation: dam.assets.ohio.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.