Hearing aids may be deductible as a medical expense, but only if you itemize deductions and meet IRS thresholds

Hearing aids can count as a medical expense on your federal tax return, but the rules are strict. You must itemize deductions rather than take the standard deduction, and your total medical expenses for the year must exceed 7.5% of your adjusted gross income (AGI). For most people, this means the deduction is only worth claiming if you have other significant medical costs — hearing aids alone rarely cross that threshold.

The IRS treats hearing aids as durable medical equipment, the same category as wheelchairs, walkers, and oxygen equipment. This means the full cost of the device, fitting, and adjustments can count. However, batteries, repairs, and routine maintenance do not may have access to. The cost of the hearing aid itself — what you actually paid out of pocket — is what the IRS will consider.

Your state may also allow a deduction or credit for hearing aids, separate from federal taxes. A few states offer tax credits specifically for hearing aid purchases, though the rules and amounts vary. You should check your state's tax authority website or ask a tax professional whether your state has this option.

Key Takeaways

  • Hearing aids count as a medical expense only if you itemize deductions on your federal return, not if you take the standard deduction.
  • Your total medical expenses must exceed 7.5% of your adjusted gross income before any of them become deductible.
  • The cost of the hearing aid device and professional fitting count, but batteries and repairs do not.
  • Some states offer separate tax credits or deductions for hearing aids, so check your state's rules.
  • A tax professional can tell you whether itemizing will save you money compared to taking the standard deduction.

How the 7.5% threshold works

The IRS only lets you deduct medical expenses that exceed 7.5% of your AGI. Your AGI is your total income minus certain deductions — it appears on your tax return. If your AGI is $50,000, for example, you can only deduct medical expenses above $3,750. If your hearing aids cost $4,000 and you have no other medical expenses, you could deduct only $250.

This threshold is why hearing aids alone rarely result in a deduction. Most people would need other medical costs — prescription medications, doctor visits, dental work, or other equipment — to push their total medical spending over the 7.5% line. If you are already close to that threshold because of other health expenses, adding hearing aid costs might get you over it.

You can include expenses for your spouse and dependents in your total, as long as you claim them on your return. This can help you reach the threshold if multiple family members have medical costs in the same year.

Itemizing versus the standard deduction

To claim any medical expense deduction, you must choose to itemize deductions on Schedule A of your tax return. Most people take the standard deduction instead, which is a flat amount that reduces your taxable income without listing individual expenses. For 2024, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly — these amounts change each year.

You should itemize only if your total itemized deductions (medical expenses, state and local taxes, mortgage interest, charitable donations, and other allowed expenses) exceed the standard deduction. A tax professional can calculate both scenarios and tell you which saves you more money. For many people, especially those without large medical bills or mortgage interest, the standard deduction is the better choice.

If you are already itemizing because of other deductions — for example, high state income taxes or significant charitable giving — then adding medical expenses to your itemized total costs you nothing extra and may increase your deduction.

What counts and what does not

The IRS allows you to deduct the purchase price of the hearing aid itself, the cost of the audiologist's fitting and testing, and any adjustments made during the warranty period. If you paid $3,500 for a pair of hearing aids and $300 for fitting and testing, the full $3,800 can count as a medical expense.

Batteries, cleaning supplies, replacement parts, and routine maintenance do not may have access to. If you need a new earmold or tubing, those repairs do not count either. Insurance copays and deductibles for hearing aid purchases do count — you deduct what you actually paid out of pocket, not the full retail price.

If your insurance covered part of the cost, you deduct only the amount you paid yourself. For example, if your insurance paid $1,000 toward a $4,000 hearing aid, you can deduct only the $3,000 you paid.

State tax credits and deductions

Several states offer tax breaks specifically for hearing aid purchases, separate from the federal medical expense deduction. These vary widely: some states offer a one-time credit, others allow an annual deduction, and a few have no hearing aid tax benefit at all. The credit or deduction amount, income limits, and rules about which types of hearing aids may have access to differ by state.

States that have offered hearing aid tax credits or deductions in recent years include Arkansas, Connecticut, Illinois, Louisiana, Mississippi, Missouri, New Hampshire, New Mexico, New York, North Carolina, and South Carolina, though rules change and you should verify current availability. Some states limit the credit to people over a certain age or with income below a threshold. A few states tie the benefit to the cost of the device, while others offer a flat credit regardless of price.

Contact your state's tax authority or department of revenue to learn whether your state has a hearing aid deduction or credit, what the amount is, and whether you meet the requirements. A state tax professional can also tell you whether claiming a state credit affects your federal deduction.

Keeping records for the IRS

If you claim hearing aids as a medical deduction, keep receipts and invoices showing what you paid. The IRS does not require you to submit these documents with your return, but you must have them if the IRS asks. Save the receipt from the hearing aid provider showing the device cost and fitting fee separately, your insurance explanation of benefits if insurance paid part of the cost, and any invoices for adjustments or repairs (even though repairs do not count, they help document your total medical spending).

If you bought the hearing aids in one year but paid for them over time, you deduct the amount you actually paid in the year you paid it, not the full cost upfront. For example, if you bought hearing aids in December 2024 but made payments in January 2025, you deduct the 2025 payments on your 2025 return.

Keep records for at least three years after you file your return. The IRS can ask about deductions from prior years, and having documentation makes the process faster and protects you if your return is reviewed.

When to talk to a tax professional

A tax professional can tell you whether itemizing will save you money and whether your hearing aid costs push you over the 7.5% threshold. They can also help you understand whether your state offers a separate credit or deduction and how claiming it affects your federal return. This is especially useful if you have other significant medical expenses, high state taxes, or a complex income situation.

If you are already working with a tax preparer, mention your hearing aid purchase when you meet. They can factor it into your overall tax picture. If you prepare your own return, most tax software will ask about medical expenses and calculate the threshold for you — you just need to enter the amounts you paid.

The cost of a consultation with a tax professional is often less than the tax savings they can find, especially if you have multiple sources of income or deductions. Many offer free initial consultations.

Frequently Asked Questions

Can I deduct hearing aids if I take the standard deduction?

No. You can only deduct medical expenses if you itemize deductions on Schedule A. If you take the standard deduction, hearing aid costs do not reduce your taxable income. A tax professional can tell you whether itemizing would save you more money than the standard deduction.

What if my insurance paid for most of the hearing aid?

You deduct only the amount you paid out of pocket. If insurance covered $2,000 of a $3,500 hearing aid, you can deduct only the $1,500 you paid yourself. Include your insurance explanation of benefits with your records.

Can I deduct hearing aid batteries?

No. The IRS does not allow batteries, cleaning supplies, or routine maintenance as medical deductions. Only the initial purchase of the device and professional fitting count.

Do I need to report the hearing aid deduction differently if my state also has a credit?

It depends on your state. Some states allow you to claim both the federal deduction and a state credit; others require you to reduce your federal deduction by the state credit amount. A state tax professional can tell you how your state handles this.

What if I bought the hearing aids last year but am filing my return late?

You deduct the hearing aid cost in the year you paid for it, not the year you file. If you paid in 2023, you should have deducted it on your 2023 return. You can file an amended return (Form 1040-X) to claim the deduction if you missed it, but you must do so within three years of the original filing date.