Are Hearing Aids Tax Deductible? IRS Rules, AGI Floor & Itemized Deductions

People search for whether hearing aids are tax deductible when they are preparing to file taxes after buying hearing aids, when shopping for devices and trying to calculate the true after-tax cost, or when a tax professional asks whether they had major medical expenses during the year. The answer is yes, hearing aids are deductible, but the 7.5% of adjusted gross income (AGI) floor and the itemize-vs-standard-deduction choice mean many taxpayers get no benefit. This page explains the IRS rules, what expenses count, how the AGI floor works, and when the deduction is worth claiming.

Are hearing aids tax deductible? The direct answer

Are hearing aids tax deductible? Yes. IRS Publication 502 (2025), Medical and Dental Expenses, states: You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. However, according to the same publication, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI). This means hearing aids are a qualified medical expense, but you can deduct only the portion of your total unreimbursed medical and dental expenses that exceeds the 7.5% threshold, and only if you itemize deductions instead of taking the standard deduction.

Most taxpayers take the standard deduction and therefore cannot deduct hearing aid costs. For those who do itemize, the 7.5% AGI floor means only households with substantial total medical expenses benefit from the deduction.

What hearing aid expenses count as deductible

IRS Publication 502 (2025) lists the following hearing aid expenses as qualifying medical expenses:

• The hearing aid device itself. Both prescription hearing aids fitted by an audiologist and over-the-counter hearing aids purchased directly are covered under the publication's hearing aid category.
• Batteries. Zinc-air disposable batteries and rechargeable battery replacements for hearing aids are explicitly included in the publication's hearing aid language.
• Repairs and maintenance. Costs for professional cleaning, repairs, and maintenance needed to operate the hearing aid are deductible.

IRS Publication 502 also allows you to include medical expenses you paid for examinations and diagnostic services provided by physicians, dentists, and other medical practitioners. If you paid for a hearing evaluation or audiogram that was not reimbursed by insurance, those fees may also qualify as deductible medical expenses, though they fall under general medical services rather than the hearing aid line item.

What the IRS does not specify

IRS Publication 502 does not distinguish between prescription hearing aids and over-the-counter hearing aids. The publication's language covers the cost of a hearing aid without specifying the category. As of October 2026, the IRS has not issued separate guidance on the tax treatment of OTC hearing aids (which became available under the FDA's rule effective October 17, 2022). Absent specific IRS guidance excluding OTC devices, the plain reading of Publication 502 suggests they qualify, but consult a tax professional for confirmation when filing.

The publication also does not specify whether hearing aid accessories such as TV streamers, remote controls, or drying kits are deductible. If an accessory is medically necessary to operate the hearing aid (such as a charger for a rechargeable device), it may qualify, but accessories that are convenience items rather than medical necessities may not. For details on what accessories clinics typically include and which cost extra, see our hearing aid accessories guide.

How the 7.5% AGI floor works

The 7.5% of adjusted gross income (AGI) floor is the biggest obstacle to claiming a hearing aid deduction. According to IRS Tax Topic 502, you can deduct only the amount of your total medical and dental expenses that exceeds 7.5% of your AGI.

Here is how it works, illustrated with a hypothetical example:

The 7.5% floor applies to all of your unreimbursed medical and dental expenses combined, not just hearing aids. You add up hearing aids, insurance copays and deductibles, prescription drugs, medical equipment, mileage to medical appointments, and other qualifying expenses listed in IRS Publication 502, then subtract 7.5% of your AGI. Only the amount over that threshold is deductible.

For many households, total medical expenses do not exceed 7.5% of AGI, which means there is nothing to deduct. For households with high medical costs (such as major surgery, chronic illness management, or multiple family members' expenses), the deduction can provide significant tax savings.

Itemize vs standard deduction: which makes sense

To claim the medical expense deduction, you must itemize deductions on Schedule A (Form 1040) instead of taking the standard deduction. You cannot do both.

The standard deduction for the 2025 tax year (filed in 2026) is $15,750 for single filers or married filing separately, $31,500 for married filing jointly or qualifying surviving spouse, and $23,625 for head of household, according to IRS Tax Topic 551.

Itemizing makes sense only if your total itemized deductions (which include medical expenses over the 7.5% AGI floor, state and local taxes up to $40,000 for tax years 2025 through 2029 under the One Big Beautiful Bill Act (phasing down for modified AGI over $500,000, or $250,000 if married filing separately, but never below $10,000), mortgage interest, and charitable contributions) exceed the standard deduction amount for your filing status. For most taxpayers, the standard deduction is larger, so they take the standard deduction and forgo the medical expense deduction.

When to consider itemizing

Itemizing is more likely to benefit you if:

• You had unusually high medical expenses during the year (surgery, hospitalizations, major dental work, hearing aids, and other costs that together exceed 7.5% of your AGI).
• You paid significant mortgage interest or state and local taxes (though state and local tax deductions are capped at $40,000 for tax years 2025 through 2029 under the One Big Beautiful Bill Act, phasing down for modified AGI over $500,000, or $250,000 if married filing separately, but never below $10,000; see IRS 2025 Instructions for Schedule A and Tax Topic 503 for current limits).
• You made large charitable contributions.
• Your total itemized deductions from all categories add up to more than the standard deduction for your filing status.

Run the calculation both ways or use tax preparation software to see which method gives you the lower tax bill. A tax professional can help with this analysis if your situation is complex.

Whose expenses you can deduct

IRS Publication 502 allows you to include medical expenses you paid during the tax year for yourself, your spouse, and your dependents. The expenses must have been paid during the year for which you are filing, and they must not have been compensated by insurance or other reimbursement.

Spouse

If you are married and file a joint return, you can include medical expenses for both spouses. If you file married filing separately, you can include only your own medical expenses (and those of your dependents), not your spouse's.

Dependents

You can include medical expenses you paid for a person who was your dependent either at the time the medical services were provided or at the time you paid the expenses. IRS Publication 502 provides detailed rules for who qualifies as a dependent for medical expense purposes. Generally, a dependent is a qualifying child or qualifying relative as defined in IRS Publication 501.

Insurance reimbursement

According to IRS Tax Topic 502, you can include only those medical and dental expenses you paid during the year and that were not compensated by insurance or otherwise. If your insurance reimbursed you for hearing aids or if your employer's health reimbursement arrangement (HRA) paid for them, you must reduce your deductible medical expenses by the reimbursement amount. You cannot deduct expenses that someone else paid or that were reimbursed.

HSA and FSA: not the same as the itemized deduction

Health Savings Accounts (HSA) and Flexible Spending Accounts (FSA) allow you to pay for hearing aids, batteries, and repairs with pre-tax dollars, but using an HSA or FSA is not the same as the itemized medical expense deduction, and you cannot claim both for the same expense.

When you use HSA or FSA funds, you are already receiving a tax benefit because those dollars were not included in your taxable income. You cannot also deduct those same expenses on Schedule A. If you paid for hearing aids with your own after-tax dollars (out of pocket, not through an HSA or FSA), then those costs can count toward the itemized medical expense deduction, subject to the 7.5% AGI floor.

IRS Publication 502 confirms that hearing aids, batteries, and repairs are qualified medical expenses for HSA and FSA purposes, regardless of whether your health insurance covers them. For more on using HSA and FSA funds for hearing aids, see our insurance coverage guide.

Recordkeeping requirements

If you claim a medical expense deduction, the IRS requires that you keep adequate records to substantiate the expenses. IRS Publication 502 advises that you should keep receipts, canceled checks, or other documentation that shows the amount you paid, the date, and the nature of the expense.

For hearing aids, keep:

• Itemized receipts or invoices from the audiologist, hearing aid dispenser, or retailer showing the purchase price, date, and description of the hearing aids.
• Receipts for batteries, repairs, and maintenance if you are deducting those costs separately.
• Proof of payment such as credit card statements, canceled checks, or bank records.
• Insurance Explanation of Benefits (EOB) statements if applicable, showing what portion was covered or reimbursed.

The IRS generally recommends keeping tax records for at least three years from the date you filed the return or two years from the date you paid the tax, whichever is later. If you claimed a deduction for a bad debt or worthless securities, keep records for seven years. For more on IRS recordkeeping guidance, see How long should I keep records? on IRS.gov.

Where this fits in a purchase (soft product context)

The tax deduction for hearing aids is not a separate product or service you buy. It is a potential tax benefit you claim when filing your federal income tax return if you itemize deductions and your total unreimbursed medical expenses exceed 7.5% of your AGI. When you browse the hearing aid catalog or compare clinic quotes, the listed prices are pre-tax. Whether you can deduct part of the cost depends on your individual tax situation, not on which hearing aid you choose.

For understanding the full cost of hearing aids, including bundled services and out-of-pocket prices by channel, see our cost guide. For insurance and HSA/FSA coverage, see our insurance coverage guide. For Medicare-specific coverage, see our Medicare coverage guide. For VA benefits, see our VA hearing aid benefits guide.

Frequently asked questions