Are Hearing Aids Tax Deductible?

Short answer: YES. Hearing aids and related expenses are tax deductible as medical expenses on Schedule A, subject to the 7.5% of AGI floor. Hearing aids are also a qualified medical expense for HSAs and FSAs, and the IRS explicitly lists them as deductible in Publication 502.

What’s deductible:

The hearing aids themselves
Hearing aid batteries (rechargeable or disposable)
Repairs and maintenance
Audiologist exams and hearing tests
Earmolds and accessories
Insurance / warranty programs for the devices
Travel to and from the audiologist (medical mileage)
Cochlear implants and surgical placement

The catch: medical expenses are only deductible to the extent they exceed 7.5% of your AGI, and only if you itemize on Schedule A. Many taxpayers won’t see a benefit unless they have significant medical expenses overall.

The 7.5% AGI floor

Under IRC §213, medical expenses are deductible only above 7.5% of your Adjusted Gross Income. Here’s how it works:

AGI	7.5% floor	Medical expenses must exceed
$50,000	$3,750	$3,750
$75,000	$5,625	$5,625
$100,000	$7,500	$7,500
$150,000	$11,250	$11,250

Example: AGI $75,000, hearing aids cost $5,000, other medical expenses $2,000. Total medical: $7,000. Above the $5,625 floor by $1,375 → that $1,375 is deductible.

If hearing aids are your only meaningful medical expense and you’re well above the AGI floor, the deduction may be small or non-existent.

What counts as a deductible hearing aid expense

The IRS interprets “hearing aids” broadly to include:

The device itself

Behind-the-ear (BTE) hearing aids
In-the-ear (ITE) hearing aids
Receiver-in-canal (RIC) hearing aids
Completely-in-canal (CIC) hearing aids
Bone-anchored hearing aids
Cochlear implants (the most expensive — often $30,000-$50,000+ per side)

Accessories and consumables

Hearing aid batteries (rechargeable + disposable)
Earmolds and ear domes
Cleaning supplies and tools
Carrying cases
Drying kits
Charging stations

Services

Audiologist exams (initial evaluation, fitting)
Hearing tests
Adjustment appointments
Repair services
Battery replacement
Custom programming

Travel

Mileage to/from medical appointments (medical mileage rate — 23 cents/mile for 2026)
Parking fees
Tolls
Public transportation if you can’t drive

Insurance and warranties

Loss/damage insurance specifically for hearing aids
Extended warranties from the manufacturer

How to claim hearing aid expenses

Total all medical expenses for the year (hearing aids, doctor visits, prescriptions, dental, vision, mental health, etc.)
Calculate 7.5% of AGI (your AGI is on Form 1040, line 11)
Subtract the floor from total medical expenses
The remainder is deductible on Schedule A, Line 4
You must itemize for the deduction to provide benefit (compare total itemized to standard deduction)

For 2026:

Standard deduction single: $16,100
Standard deduction MFJ: $32,200
Standard deduction HoH: $24,150

If your total itemized deductions (including the medical above-the-floor portion) don’t exceed the standard deduction, itemizing won’t help.

HSAs and FSAs — better tax treatment

Hearing aids are qualified medical expenses for:

Health Savings Accounts (HSAs)

Tax-deductible contributions (above-the-line)
Tax-free growth
Tax-free withdrawals for qualified medical expenses (including hearing aids)

2026 HSA contribution limits: $4,400 individual / $8,750 family, with $1,000 catch-up at 55+.

Flexible Spending Accounts (FSAs)

Pre-tax payroll contribution
Use-it-or-lose-it (up to $660 carryover)

2026 FSA limit: $3,500/year (employer plans may set lower).

Health Reimbursement Arrangements (HRAs)

Employer-funded
Reimburses qualified medical expenses (including hearing aids)
No tax to employee

These pre-tax mechanisms are far more tax-efficient than the Schedule A deduction (no AGI floor, no itemization requirement). If you have access to an HSA or FSA, use that for hearing aid purchases.

Hearing aids for dependents

You can deduct medical expenses paid for:

Yourself
Your spouse (filing jointly)
Your dependents

If you bought hearing aids for an elderly parent who qualifies as your dependent (lived with you, you provided >50% support), those expenses are deductible against your taxes. The parent doesn’t need to be a tax dependent for IRS support tests — see the Qualifying Relative rules.

What about hearing aids covered by insurance?

If insurance reimburses part or all of your hearing aid cost, only the net out-of-pocket amount is deductible. The reimbursed portion isn’t deductible.

Example: $7,000 hearing aids, insurance pays $2,500. Net out-of-pocket: $4,500. Deductible (subject to AGI floor): $4,500.

Many private health insurance plans don’t cover hearing aids (Medicare doesn’t, except some Medicare Advantage plans). VA covers hearing aids fully for eligible veterans. Worker’s comp may cover work-related hearing loss.

What about cochlear implants?

Cochlear implants are explicitly deductible as medical expenses. The cost can be $30,000-$50,000+ per ear (often covered by insurance to varying degrees). Out-of-pocket amounts not covered by insurance are deductible, subject to the AGI floor.

The surgical placement, audiologist services, processor replacements, and accessories are all deductible.

What about Personal Sound Amplification Products (PSAPs)?

PSAPs are over-the-counter sound amplifiers (e.g., devices for watching TV or hunting), NOT medical devices. They are NOT deductible as medical expenses — they’re treated like other consumer electronics.

If your audiologist prescribes PSAPs as part of a medical treatment plan, you might argue medical use, but it’s a stretch. Stick to FDA-registered hearing aids for safe deduction.

The 2022 FDA approval of OTC hearing aids (under the FDA Reauthorization Act) does NOT change tax treatment — both prescription and FDA-approved OTC hearing aids are deductible. PSAPs aren’t.

Bottom line

Hearing aids are tax-deductible medical expenses, but the 7.5% AGI floor and the need to itemize mean many taxpayers won’t see a benefit through the deduction. Pre-tax HSA/FSA dollars are usually more tax-efficient.

Combined approach for someone buying hearing aids:

Use FSA contributions if available (pre-tax payroll, no AGI floor)
If no FSA, contribute to an HSA (if HSA-eligible) and use those funds
Track all related expenses for potential Schedule A deduction if itemizing
Consider timing: bundle major medical expenses (hearing aids + planned dental work + eye surgery) into one year to exceed the AGI floor

FAQs

Q: I bought $4,000 hearing aids. AGI is $80,000. Can I deduct it? The 7.5% AGI floor is $6,000. If your only medical expense is the $4,000 hearing aids, none is deductible (below floor). Add other medical expenses to exceed $6,000 first.

Q: My HSA paid for my hearing aids. Can I also deduct on Schedule A? No. You can’t double-dip. HSA pre-tax dollars already provided the tax benefit; the expense is fully reimbursed and not separately deductible.

Q: Are hearing aid batteries deductible? Yes, hearing aid batteries are deductible as medical expenses, even when purchased separately from the device.

Q: I drove 1,500 miles in a year to and from my audiologist. Is that deductible? Yes — 23 cents/mile for medical mileage in 2026 × 1,500 miles = $345 of deductible medical mileage. Add to your total medical expenses.

Q: Are extended warranties on hearing aids deductible? Yes if they cover repair/replacement of the medical device. General consumer warranties aren’t separately deductible if bundled with the purchase.

Q: My elderly mother lives with me and I bought her hearing aids. Can I deduct? Yes if she qualifies as your dependent (you provided more than half her support; her gross income is under the dependent threshold). Even if she’s not a tax dependent (e.g., she gets too much Social Security), the medical expense rule may still apply under the qualifying relative rules for medical.

Q: Can my employer-paid hearing aids (under a benefits plan) be deducted? No — anything paid pre-tax (through FSA, HRA, or as a non-taxable benefit) is not separately deductible.

Q: Are PSAPs (Personal Sound Amplification Products) deductible? Generally no. PSAPs are consumer electronics, not medical devices. Hearing aids regulated by the FDA (including the new OTC hearing aid category) are deductible; PSAPs are not.