Hearing aids are tax deductible only if you itemize deductions and meet specific IRS rules about medical expenses
The short answer: hearing aids may be deductible as a medical expense on your federal tax return, but only if your total medical costs exceed 7.5% of your adjusted gross income (AGI) for the year, and only if you itemize deductions instead of taking the standard deduction. Most people do not meet this threshold, so most hearing aid purchases do not result in a tax deduction.
The IRS treats hearing aids as a medical device, not a consumer purchase. This means they fall under the category of deductible medical expenses — but the bar for deducting medical expenses is high. You must first spend enough on medical care in a single year to cross the 7.5% threshold, then you can only deduct the amount above that line.
Key Takeaways
- Hearing aids count as medical expenses under IRS rules, but you can only deduct them if your total medical spending exceeds 7.5% of your adjusted gross income for the year.
- You must itemize deductions on your tax return to claim medical expenses; most taxpayers use the standard deduction instead and cannot deduct hearing aids at all.
- The cost of the hearing aids themselves, fitting appointments, and repairs or replacements within the same tax year all count toward the medical expense threshold.
- Keep receipts and invoices from your audiologist or hearing aid provider, labeled clearly as medical expenses, to support your deduction if you are audited.
- State and local taxes may have different rules; some states do not allow medical expense deductions or have their own thresholds.
How the 7.5% threshold works
The IRS allows you to deduct medical expenses only for the amount that exceeds 7.5% of your AGI. Your AGI is your total income minus certain deductions — it appears on your tax return and is usually lower than your gross income.
Here is a concrete example: if your AGI is $50,000, the threshold is $3,750 (7.5% of $50,000). If you spent $4,500 on medical expenses that year — including hearing aids, doctor visits, prescriptions, and other may have access to costs — you can deduct only $750 ($4,500 minus $3,750). If you spent only $3,000 total on medical expenses, you cannot deduct any of it because you did not cross the threshold.
This threshold applies to your entire household medical spending for the year, not just hearing aids. So if you had surgery, paid for dental work, or bought prescription glasses in the same year, all of those costs count toward the 7.5% line. Many people do cross it in a year when they have a major medical event or purchase.
Itemizing versus the standard deduction
Even if you cross the 7.5% medical expense threshold, you can only claim the deduction if you itemize deductions on your tax return. Most Americans use the standard deduction instead, which is a flat amount the IRS lets you subtract from your income without listing individual expenses.
For the 2024 tax year, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. If your itemized deductions (medical expenses plus mortgage interest, state and local taxes, charitable donations, and other may have access to costs) add up to less than the standard deduction, you are better off taking the standard deduction. You cannot claim both.
To benefit from a hearing aid deduction, you need itemized deductions to total more than the standard deduction for your filing status. For many people, especially those without a mortgage or major charitable giving, this is unlikely. A tax professional can calculate whether itemizing makes sense for your situation.
What hearing aid costs count
The hearing aid device itself is deductible, but so are related costs paid in the same tax year. This includes the initial fitting appointment, follow-up adjustments, repairs, batteries, and replacement parts. If you buy a new hearing aid to replace an old one, both the device and the fitting are deductible.
Costs that do not count include travel to appointments (unless you have a disability that qualifies for special rules), cosmetic upgrades, or insurance premiums you pay for hearing aid coverage. Some insurance plans cover part of the cost; you can deduct only the amount you paid out of pocket, not the portion the insurance company covered.
If you bought hearing aids in December but did not pay the bill until January, the deduction belongs to the year you paid, not the year you received the device. Timing matters for the 7.5% calculation, especially if you are close to the threshold.
Documentation you need to keep
If you claim a medical expense deduction, the IRS does not require you to attach receipts to your return, but you must keep them for your records in case of an audit. For hearing aids, save the invoice from your audiologist or hearing aid provider showing the date, the description of the device or service, and the amount you paid.
If you paid for multiple services — the hearing aid, the fitting, adjustments, and repairs — ask for an itemized receipt that breaks down each cost. This makes it easier to prove to the IRS that the expenses were medical in nature and not personal or cosmetic.
Keep receipts for at least three years after you file your return, though the IRS can go back longer if it suspects underreporting. If you are audited, you will need to show that the expenses were actually paid and that they were for hearing aids or hearing-related medical care.
State tax rules vary
Some states follow the federal medical expense deduction rules, but others do not. A few states do not allow medical expense deductions at all on their state income tax returns. Others use a different threshold or have their own rules about what counts as a medical expense.
If you live in a state with an income tax, check your state's tax agency website or speak with a tax professional about whether hearing aids are deductible at the state level. The federal deduction and the state deduction are separate, so you may be able to claim one, both, or neither depending on where you live.
When to talk to a tax professional
If you spent a significant amount on hearing aids and other medical expenses in a single year, or if you are close to the 7.5% threshold, it is worth consulting a tax professional. They can calculate whether itemizing deductions saves you money compared to the standard deduction, and they can help you gather and organize the documentation you need.
A tax professional can also advise you on timing — for example, whether it makes sense to delay a hearing aid purchase until the following year if you are close to the threshold, or to bunch medical expenses into one year if you have flexibility. They can also explain any state-specific rules that explore to your situation.
Frequently Asked Questions
Can I deduct hearing aids if I do not itemize deductions?
No. Medical expense deductions are only available if you itemize. If you take the standard deduction, you cannot deduct hearing aids or any other medical expenses, even if they exceed the 7.5% threshold.
What if my employer paid for part of my hearing aids?
You can deduct only the amount you paid out of pocket. If your employer covered part of the cost, that portion is not deductible. Ask your employer or the hearing aid provider for a receipt showing exactly how much you paid and how much was covered by insurance or your employer.
Can I deduct hearing aid batteries and repairs?
Yes. Batteries, repairs, adjustments, and replacement parts all count as medical expenses in the year you paid for them. Keep receipts for all of these costs and add them to your total medical spending for the 7.5% calculation.
Do I need to report the hearing aid purchase to the IRS separately?
No. You report medical expenses as part of your itemized deductions on Schedule A of your tax return. You do not need to file a separate form or notify the IRS about the hearing aid specifically.
What if I bought hearing aids last year but am filing my taxes late?
The deduction belongs to the tax year in which you paid for the hearing aids, not the year you file your return. If you bought them in 2023, you claim the deduction on your 2023 return, even if you file it in 2024 or later.