Quick Answer
Yes, hearing aids are fully deductible as medical expenses if you itemize deductions. The cost exceeds the 7.5% adjusted gross income threshold for most people - a $4,000 hearing aid purchase would be deductible for anyone earning under $53,333 (assuming no other medical expenses).
Best Answer
Robert Kim, CPA
Taxpayers purchasing their first hearing aids or with moderate medical expenses
Are hearing aids tax deductible?
Yes, hearing aids are fully deductible as qualified medical expenses under IRC Section 213. This includes the cost of the devices, batteries, maintenance, and even hearing aid insurance premiums. However, you can only deduct the amount that exceeds 7.5% of your adjusted gross income (AGI), and only if you itemize deductions.
According to IRS Publication 502, hearing aids qualify because they're prescribed by a medical professional to treat a diagnosed hearing impairment. This covers all types: behind-the-ear, in-the-ear, completely-in-canal, and even over-the-counter hearing aids if recommended by a healthcare provider.
Example: $75,000 income with $4,000 hearing aids
Let's say you earn $75,000 and spend $4,000 on hearing aids:
But if you had additional medical expenses:
What hearing aid expenses qualify
Key factors that affect your deduction
What you should do
1. Keep all receipts for hearing aid purchases, batteries, and maintenance
2. Document medical necessity with audiologist reports
3. Track all medical expenses throughout the year
4. Compare itemizing vs. standard deduction ($15,000 single, $30,000 married filing jointly for 2026)
5. Consider timing elective medical expenses to maximize deductions
Use our return scanner to check if you missed claiming hearing aid expenses on previous returns - you can amend up to three years back.
Key takeaway: Hearing aids are fully deductible medical expenses, but only the amount exceeding 7.5% of your AGI provides tax savings. A $4,000 hearing aid purchase saves most taxpayers $50-$300 in taxes.
*Sources: IRS Publication 502, IRC Section 213*
Key Takeaway: Hearing aids are fully deductible medical expenses, saving most taxpayers $50-$300 in taxes on a typical $4,000 purchase.
Tax savings from hearing aids by income level
| Income Level | 7.5% Threshold | Hearing Aid Cost | Other Medical | Deductible Amount | Tax Savings (Est.) |
|---|---|---|---|---|---|
| $40,000 | $3,000 | $4,000 | $500 | $1,500 | $180 |
| $60,000 | $4,500 | $4,000 | $1,000 | $500 | $60 |
| $80,000 | $6,000 | $4,000 | $3,000 | $1,000 | $240 |
| $100,000 | $7,500 | $4,000 | $4,000 | $500 | $120 |
More Perspectives
Diana Flores, EA
Taxpayers with ongoing medical expenses who regularly exceed the 7.5% AGI threshold
Hearing aids as part of your medical expense strategy
If you have chronic health conditions requiring ongoing medical care, hearing aids become part of a larger medical expense deduction strategy. Since you likely already exceed the 7.5% AGI threshold, the full cost of hearing aids provides additional tax savings.
Example: Chronic condition with $12,000 annual medical expenses
Assume $80,000 AGI with ongoing medical expenses:
For people with chronic conditions, hearing aids often provide dollar-for-dollar tax savings above your existing medical expenses.
Timing strategies for maximum benefit
Documentation for chronic conditions
Keep detailed records linking hearing loss to your primary condition. Some chronic conditions (diabetes, autoimmune disorders) can accelerate hearing loss, making the medical necessity even clearer for IRS purposes.
Key takeaway: With chronic conditions, hearing aids often provide full tax savings of $800-$1,600 since you already exceed the AGI threshold.
Key Takeaway: With chronic conditions, hearing aids often provide full tax savings of $800-$1,600 since you already exceed the AGI threshold.
Robert Kim, CPA
Retirees on fixed incomes with Medicare and specific senior tax considerations
Hearing aids for retirees: Special considerations
Retirees have unique advantages when deducting hearing aids. Lower retirement income means a lower 7.5% AGI threshold, while Medicare premiums and other age-related medical expenses often push you over the threshold anyway.
Example: Retiree with $45,000 income
Medicare and hearing aid coverage
Medicare doesn't cover hearing aids, but Medicare Supplement premiums are deductible. This creates a situation where retirees often have substantial out-of-pocket hearing expenses while also paying deductible insurance premiums.
Social Security considerations
If you're in the "tax torpedo" zone where additional income makes Social Security taxable, medical deductions become even more valuable. The hearing aid deduction reduces your AGI, potentially keeping more of your Social Security tax-free.
Key takeaway: Retirees often save $400-$800 on hearing aids due to lower AGI thresholds and existing Medicare-related medical expenses.
Key Takeaway: Retirees often save $400-$800 on hearing aids due to lower AGI thresholds and existing Medicare-related medical expenses.
Sources
- IRS Publication 502 — Medical and Dental Expenses
- IRC Section 213 — Medical, Dental, etc., Expenses
Reviewed by Robert Kim, CPA on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.