Are Hearing Aids Tax Deductible in 2026?
Last updated 05/11/2026 by
Ante Mazalin
Edited by
Andrew Latham
Summary:
Hearing aids are tax-deductible as a qualifying medical expense under IRC Section 213, but only filers who itemize deductions on Schedule A and exceed the 7.5% AGI threshold can claim the deduction.
The cost of the device itself and all related expenses qualify.
- Itemizers: The cost of hearing aids, batteries, repairs, and maintenance are all deductible as medical expenses on Schedule A (Form 1040), Line 1, subject to the 7.5% AGI floor under IRS Publication 502.
- Standard deduction takers: No federal deduction is available. Without itemizing, hearing aid costs produce no tax benefit on a federal return.
- HSA and FSA account holders: Hearing aids are qualified medical expenses under IRS Publication 969, so they can be paid tax-free from an HSA or FSA. Amounts paid this way are not deductible again on Schedule A.
- Key limit: Only the portion of total medical expenses exceeding 7.5% of adjusted gross income is deductible. Hearing aid costs count toward that total alongside all other qualifying medical expenses.
Hearing aids are among the most expensive out-of-pocket medical costs many people face, often running several thousand dollars per device. For filers who qualify, the deduction can be meaningful, but the 7.5% AGI floor and the requirement to itemize put it out of reach for most.
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Are hearing aids tax deductible? Yes, as a medical expense — but only for itemizers who clear the AGI floor
Yes, hearing aids are deductible as a medical expense, but only for filers who itemize deductions on Schedule A and whose total medical expenses for the year exceed 7.5% of their adjusted gross income.
According to IRS Publication 502, you can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. The deduction is reported on Schedule A (Form 1040), Line 1, under IRC Section 213.
There is no above-the-line deduction for hearing aids. Unlike health insurance premiums for self-employed filers, hearing aid costs are strictly a Schedule A itemized deduction. Standard deduction takers receive no federal tax benefit regardless of what they spend.
Who can deduct hearing aids?
Eligibility comes down to how you file and whether your total medical costs for the year clear the AGI threshold.
- Itemizers: Eligible to deduct hearing aid costs as part of total qualifying medical expenses on Schedule A, Line 1, per IRS Publication 502. The deductible amount is only the portion of all medical expenses combined that exceeds 7.5% of AGI. For a filer with $50,000 AGI, the first $3,750 in total medical costs is not deductible. Hearing aid expenses above that threshold — added to all other qualifying medical expenses for the year — are deductible.
- Standard deduction takers: Not eligible. There is no federal deduction for hearing aid costs outside of Schedule A. Filers who take the standard deduction receive no current-year federal tax benefit from hearing aid purchases, regardless of the amount spent.
- HSA or FSA account holders: Not eligible for a deduction on amounts paid through a tax-advantaged account. Per IRS Publication 969, hearing aids are qualified medical expenses for HSA and FSA purposes, making those payments tax-free. The same expense paid from an HSA or FSA cannot also be claimed as a medical deduction on Schedule A under IRS Publication 502.
- Self-employed filers: No above-the-line deduction is available for hearing aids. The self-employed health insurance deduction under IRC Section 162(l) applies only to insurance premiums, not to medical devices. Self-employed filers who itemize can include hearing aid costs on Schedule A under the same rules as any other filer.
Filers in the top 37% tax bracket who itemize should note that the One Big Beautiful Bill Act limits the value of all itemized deductions to 35 cents per dollar beginning in 2026, which applies to medical expense deductions including hearing aids.
How much of the hearing aid costs can you deduct?
The deductible amount is the portion of total medical expenses — including hearing aids, batteries, repairs, and other qualifying costs — that exceeds 7.5% of AGI. There is no dollar cap on qualifying expenses once the floor is cleared.
| Filer type | Deductible/recoverable amount | Where to report |
|---|---|---|
| Itemizer | Hearing aid cost plus other qualifying medical expenses exceeding 7.5% of AGI | Schedule A (Form 1040), Line 1 |
| HSA or FSA account holder | $0 deductible (payment is tax-free; cannot also deduct) | N/A — report HSA distributions on Form 8889 |
| Standard deduction taker | $0 (not deductible) | N/A |
What qualifies under IRS Publication 502 goes beyond the hearing aid device itself. Batteries required to operate the aid, costs for professional repairs, and routine maintenance fees all count toward the deductible total. Cosmetic improvements to a hearing device that do not affect its medical function are not deductible.
How to deduct hearing aid costs
The deduction requires itemizing on Schedule A and tracking all qualifying medical costs for the year. Here is the process for eligible filers.
- Confirm you will itemize deductions. The hearing aid deduction is only available on Schedule A. Compare your total itemized deductions — including medical expenses, mortgage interest, state and local taxes, and charitable contributions — against your standard deduction to determine which produces the greater tax benefit.
- Calculate your 7.5% AGI floor. Multiply your adjusted gross income by 0.075. This is the amount of total medical expenses you must exceed before any deduction is available. Add all qualifying medical costs for the year, including hearing aids, batteries, repairs, prescription medications, doctor visits, and other expenses listed in IRS Publication 502.
- Identify all deductible hearing-related costs. Per IRS Publication 502, deductible items include the purchase price of the hearing aid, battery costs, professional repair fees, and maintenance charges. Exclude any portion reimbursed by insurance or paid from an HSA or FSA.
- Report qualifying medical expenses on Schedule A (Form 1040), Line 1. Enter your total qualifying medical expenses. Schedule A automatically subtracts 7.5% of your AGI and applies the deduction to the excess.
- Keep all receipts and documentation for at least three years. Retain itemized invoices from the audiologist or hearing aid provider, battery purchase records, and repair receipts. Per IRC Section 6501, the IRS can audit returns within three years of the filing date.
Common mistakes when deducting hearing aid costs
The most common error is deducting the full cost of hearing aids without accounting for the 7.5% AGI floor. The floor applies to total medical expenses for the year, not to each expense individually. A filer who spent $4,000 on hearing aids but has an AGI of $80,000 faces a $6,000 floor — meaning none of the hearing aid cost is deductible unless other medical expenses push the total above $6,000.
A related mistake is attempting to deduct hearing aid costs paid from an HSA or FSA. Per IRS Publication 502, you cannot deduct expenses that were paid with tax-exempt funds. The benefit of the HSA or FSA is the tax-free payment — taking a Schedule A deduction on the same amount is not permitted.
- Deducting only the hearing aid device and missing related costs: IRS Publication 502 explicitly includes batteries, repairs, and maintenance as deductible expenses. Omitting these understates the total qualifying medical costs and may cause a filer to fall short of the 7.5% floor when they would otherwise clear it.
- Claiming a deduction for insurance reimbursements: If any portion of the hearing aid cost was reimbursed by a health insurance plan, that amount is not deductible. Per IRS Publication 502, deductible medical expenses are reduced by any reimbursements received. Only the net out-of-pocket cost qualifies.
- Treating hearing aids as a business expense: Some filers who need hearing aids for work-related communication attempt to deduct them as an ordinary business expense on Schedule C. Hearing aids are personal medical devices under IRS guidance and are not deductible as a business expense, regardless of how often they are used in a work context.
Pro tip: Filers who are close to clearing the 7.5% AGI floor should consider timing their hearing aid purchase alongside other planned medical expenses in the same tax year. Scheduling elective dental work, new prescription eyeglasses, or other qualifying procedures in the same year as a hearing aid purchase can push total medical costs above the threshold when they would not reach it in separate years. IRS Publication 502 provides a full list of qualifying expenses that count toward the floor, and consolidating them strategically into a single tax year is one of the few ways a standard filer can convert the medical expense deduction from inaccessible to meaningful.
Hearing aids represent one of the clearest examples of a deductible medical expense under the tax code — but the 7.5% AGI floor and the requirement to itemize mean that most filers who buy them never see a federal tax benefit. For those who do qualify, including all associated costs in the calculation makes a meaningful difference.
Key takeaways
- Hearing aids are deductible as medical expenses under IRC Section 213 and IRS Publication 502, but only for itemizers whose total medical expenses exceed 7.5% of AGI on Schedule A (Form 1040), Line 1.
- Batteries, repairs, and maintenance for hearing aids all qualify as deductible medical expenses under IRS Publication 502, alongside the cost of the device itself.
- Hearing aid costs paid from an HSA or FSA are not deductible on Schedule A. The tax benefit of the HSA or FSA payment is the tax-free withdrawal, and the same expense cannot also generate a Schedule A deduction.
- There is no above-the-line deduction for hearing aids. Standard deduction takers and self-employed filers who do not itemize receive no federal tax benefit from hearing aid purchases under current law.
Frequently asked questions about deducting hearing aids
Can you deduct hearing aids without itemizing?
No. There is no federal deduction for hearing aid costs outside of Schedule A. Standard deduction takers receive no current-year tax benefit from a hearing aid purchase, regardless of the amount spent. The only way to claim a federal deduction is to itemize on Schedule A and have total medical expenses that exceed 7.5% of AGI.
Are hearing aids deductible for a dependent child?
Yes. Per IRS Publication 502, medical expenses paid for a qualifying dependent can be included in the filer’s total medical expenses on Schedule A. If you paid for a child’s hearing aids and that child qualifies as your dependent, the cost counts toward your 7.5% AGI threshold and is deductible to the extent all qualifying medical expenses exceed that floor.
What records do you need to deduct hearing aid costs?
Retain itemized invoices from the audiologist or hearing aid provider showing the purchase price, a prescription or documentation of medical necessity if available, and receipts for batteries and repairs. If any amount was reimbursed by insurance, keep the explanation of benefits showing the reimbursed amount so the deduction is correctly reduced. Per IRC Section 6501, retain all records for at least three years from the filing date.
Does Medicare cover hearing aids, and does that affect the deduction?
Original Medicare (Parts A and B) does not cover hearing aids or the exams to fit them. Some Medicare Advantage plans (Part C) offer hearing benefits, but coverage and reimbursement amounts vary by plan. If a Medicare Advantage plan reimburses any portion of your hearing aid cost, only the unreimbursed balance is deductible on Schedule A. Per IRS Publication 502, deductible medical expenses are reduced by any insurance reimbursement received.
If you are unsure whether your total medical expenses will clear the 7.5% AGI floor or whether timing your hearing aid purchase differently could produce a larger deduction, a tax professional can model both scenarios for your specific situation. SuperMoney’s tax preparation services comparison includes CPAs and enrolled agents with experience in itemized medical deductions. Filers who also pay Medicare premiums can stack both costs toward the 7.5% AGI floor in the same year, which makes clearing the threshold more achievable.
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Disclaimer:The information on this page is for general educational purposes only and does not constitute tax, legal, or financial advice. Tax laws are subject to change and vary based on individual circumstances. The content reflects IRS rules as of the date this article was last updated and may not account for recent legislative or regulatory changes. SuperMoney is not a licensed tax advisor, and nothing on this page creates an advisor-client relationship. Consult a licensed CPA or tax professional for guidance specific to your situation.
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