Can You Deduct Hearing Aids On Taxes? + FAQs

Yes, hearing aids are tax-deductible in the U.S. as a qualified medical expense – but only if you itemize deductions and meet IRS rules.

According to a 2023 study by the National Institute on Deafness, about 5 in 6 Americans with hearing loss don’t use hearing aids largely due to cost. Many people don’t realize the IRS offers a deduction to help recoup some of those expenses. This comprehensive guide breaks down the federal laws (and state-by-state nuances) so you can confidently answer “Can I deduct hearing aids on my taxes?” and maximize your savings.

In this article, we’ll cover:

📊 Federal Tax Rules for Hearing Aids: How the IRS lets you deduct hearing aid costs under Schedule A medical expenses.
🗺️ State-by-State Differences: Special state deductions, credits, or thresholds for hearing aid expenses.
👥 Different Scenarios: Deducting hearing aids for yourself, a dependent family member, or through a business/HSA.
✅ Pros & Cons: Advantages and drawbacks of claiming hearing aid deductions (with a handy table).
⚠️ Avoid Costly Mistakes: Common errors people make with hearing aid tax deductions (and how to avoid them).
💡 Real Examples & FAQs: Illustrative examples and concise answers to frequently asked questions (from forums like Reddit) about hearing aid tax breaks.

By the end, you’ll know exactly how to turn your hearing aid purchase into potential tax savings – all while steering clear of pitfalls. Let’s dive in!

🔍 Hearing Aids & Taxes: Don’t Miss This Deduction

Hearing aids and related costs are indeed tax-deductible as medical expenses. The IRS recognizes hearing aids as a “qualified medical expense,” meaning the money you spend on them can potentially reduce your taxable income. This is a well-kept secret that many taxpayers overlook. If you or a family member paid out-of-pocket for hearing devices, you could be leaving money on the table by not claiming this deduction.

However, there’s a catch: you must itemize your deductions to claim medical expenses like hearing aids. In other words, you’ll use Schedule A (Itemized Deductions) on your tax return instead of taking the standard deduction. Itemizing is only beneficial when the total of all your deductions (medical, state taxes, mortgage interest, charity, etc.) exceeds the standard deduction amount for your filing status. With today’s high standard deductions, fewer people itemize – but if you have substantial medical costs (such as expensive hearing aids), itemizing could pay off.

So, can you deduct hearing aids on taxes? Absolutely yes – but you’ll need to navigate a few rules. Let’s break down exactly what the IRS requires and how you can qualify.

Why Hearing Aids Qualify as a Medical Deduction

The IRS definition of medical expenses includes “the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body.” Hearing aids clearly fit this definition because they treat hearing loss, which affects a bodily function. In fact, IRS Publication 502 (the official list of deductible medical expenses) explicitly lists “hearing aids” as deductible. This covers not just the devices themselves, but also batteries, maintenance, repairs, and even appointments related to your hearing aids (like audiologist exams and fittings).

Good news: It doesn’t matter if your hearing aids are prescription or over-the-counter (OTC). Since 2022, the FDA allows hearing aids to be sold OTC for adults with mild-to-moderate hearing loss – and OTC hearing aids are just as deductible as prescribed ones. The key is that they are for a legitimate medical need (improving your hearing), not purely cosmetic or general use.

Important: To be deductible, your hearing aid costs must be unreimbursed. If your insurance, Medicare Advantage plan, or employer paid for part of the cost, you can only deduct the portion you paid. Likewise, if you used pre-tax dollars from an HSA or FSA (more on these later), you can’t also claim those expenses as an itemized deduction (no “double dipping”).

Itemized Deductions vs. Standard Deduction (Why It Matters)

The IRS gives every taxpayer a standard deduction – a flat amount you can subtract from income with no questions asked. In 2025, the standard deduction is quite generous (e.g. around $13,850 for single filers, $27,700 for married filing jointly, with additional amounts if you’re 65+ or blind). If you take the standard deduction, you cannot deduct individual expenses like hearing aids separately.

To deduct hearing aids, you must choose to itemize deductions instead. Itemizing means you tally up specific deductible expenses (medical, state taxes, mortgage interest, charitable donations, etc.) on Schedule A. You’ll claim whichever is larger – your total itemized deductions or the standard deduction.

The rule of thumb: Itemize only if your deductible expenses exceed your standard deduction. Hearing aids might tip the balance if they cost thousands of dollars, especially when combined with other medical bills. For example, a married couple with a $30,000 standard deduction might not normally itemize. But if they have $35,000 of mortgage interest, taxes, charitable gifts, plus another $5,000 of medical (including hearing aids), itemizing would yield a bigger deduction and lower their tax bill.

Tip: If your hearing aid purchase alone isn’t enough to make itemizing worthwhile, consider “bunching” other deductible expenses in the same year. Some people schedule elective medical procedures, buy new glasses, stock up on prescriptions, or make an extra property tax payment in one calendar year to push their itemized total above the standard deduction. This way, you maximize the tax benefit in one year (and perhaps take the standard deduction the next year when you have fewer expenses).

Keep in mind, state tax rules can differ – we’ll cover those later. In some states you might itemize on the state return even if you took the standard federally.

Understanding the 7.5% AGI Threshold (The Medical Deduction Hurdle)

Even if you itemize, not all your medical costs are deductible. The IRS imposes an Adjusted Gross Income (AGI) threshold for medical expense deductions. Currently, you can only deduct the portion of your unreimbursed medical expenses that exceeds 7.5% of your AGI.

Your AGI is basically your total income minus certain adjustments (like retirement contributions, HSA contributions, etc.), but before itemized deductions. For example, if your AGI is $80,000, then 7.5% of that is $6,000. You can deduct only medical expenses beyond that $6,000 floor.

What does this mean for hearing aid deductions? Let’s illustrate:

If your total medical expenses are low relative to income, you might not get any deduction at all. Example: You earn $100,000 (AGI) and spent $500 on hearing aids with no other medical costs. 7.5% of $100k is $7,500. Your $500 medical expense doesn’t exceed that, so none of it is deductible. (You’d still report it on Schedule A if itemizing, but it wouldn’t actually count toward your deduction.)
If your medical expenses are significant, you can deduct the portion above the threshold. Example: Your AGI is $50,000, and you paid $5,000 for new hearing aids and another $2,000 in other medical bills (total $7,000 medical). 7.5% of $50k is $3,750. You can deduct the amount over $3,750, which is $7,000 – $3,750 = $3,250. So $3,250 of your hearing aid/medical costs actually becomes a tax deduction.

In practical terms, the higher your income, the higher the bar to deduct medical costs. Retirees or those on fixed income might find it easier to exceed 7.5% of AGI with a big expense like hearing aids, whereas a high-earner may not.

Pro Tip: If you have flexibility, try to concentrate medical expenses in a single tax year. For instance, if you need hearing aids and some dental work, doing them in the same year increases the chance you’ll blow past the 7.5% threshold and get a deduction. Conversely, spreading medical costs over two years might leave you under the threshold in both years, yielding no deduction either year.

Table: Common Scenarios – Can I Deduct My Hearing Aids?

To clarify things, here’s a quick-reference table of different situations and whether you could deduct hearing aid expenses:

Situation	Tax Deduction Outcome
You take the standard deduction (don’t itemize).	❌ No. You cannot deduct hearing aids or any medical expenses if you don’t itemize.
You itemize but your medical expenses don’t exceed 7.5% of AGI.	❌ No. Your hearing aid costs won’t be deductible unless total medical > 7.5% of your income. (They still count toward the total, but you get $0 deduction if under the threshold.)
You itemize and medical expenses exceed 7.5% of AGI.	✅ Partially. You can deduct the portion above 7.5% of AGI. For example, with $7,000 medical on $50k AGI, deduct about $3,250 (amount over threshold).
Hearing aids for a dependent (you paid for a family member you claim).	✅ Yes. If you itemize and meet the threshold, include all out-of-pocket costs you paid for your spouse or dependent’s hearing aids. (Their costs count as your medical expenses.)
Paid via a Health Savings Account (HSA) or FSA (pre-tax dollars).	❌ No double dip. Since you already got a tax-free benefit, you cannot also deduct those costs on Schedule A.
Reimbursed by insurance or employer (or VA benefits, etc.).	❌ No. You can only deduct what you actually paid. Any reimbursed portion is not deductible.

As you can see, to deduct hearing aids you need the right conditions: you must itemize and have sizable medical expenses in the year. Next, we’ll walk through how to actually claim the deduction step by step, assuming you meet these criteria.

📝 How to Claim a Hearing Aid Tax Deduction (Step-by-Step)

Ready to claim your deduction? Here’s a simple walkthrough on how to include hearing aid expenses on your tax return:

Gather Documentation: Save all receipts and invoices for your hearing aids and related expenses. This includes the cost of the hearing aids themselves, batteries, chargers, repairs, audiologist fees, hearing tests, etc. If you paid sales tax or shipping on the device, include that too. Basically, total up every out-of-pocket dollar you spent that was directly related to obtaining and maintaining your hearing aids.
Add Up All Medical Expenses: On Schedule A (Form 1040), the first section is “Medical and Dental Expenses.” Enter your total qualified medical expenses for the year on line 1. This should include hearing aid costs plus any other medical/dental expenses you had (doctor visits, prescriptions, glasses, other devices, hospital bills, etc.). All qualified expenses go into the pot together. Hearing aids can help push this total higher.
Apply the 7.5% AGI Threshold: On Schedule A line 2, enter your AGI and multiply it by 0.075 (7.5%). Put that result on line 3 – this is the threshold that your medical expenses must exceed.
Calculate the Deductible Amount: Subtract line 3 (the threshold) from line 1 (your total medical expenses). The remainder, if any, on line 4 is your medical expense deduction. This is the portion of your hearing aid and other costs that will actually reduce your taxable income.
Complete Schedule A: Continue filling out Schedule A with your other itemized deductions (if any). Add up all itemized deductions and transfer the total to your Form 1040 (the main tax form). Make sure to attach Schedule A when you file.

For example, suppose Maria has $10,000 of medical expenses (including $4,000 for new hearing aids) and an AGI of $70,000. Her Schedule A entry on line 1 is $10,000. Line 2 is $70,000 × 7.5% = $5,250. Line 4 (deductible portion) becomes $10,000 – $5,250 = $4,750. That $4,750 will be part of her itemized deductions, saving her maybe around $4,750 × her tax rate in actual tax dollars. Without the hearing aids expense, she might not have exceeded the threshold at all.

Note: If multiple people in your household have medical expenses (e.g. you and your spouse both had surgery or devices), include everything you paid. The 7.5% threshold applies to the combined total.

Also, timing matters: You can only deduct expenses in the year you paid them. If you bought hearing aids on December 30, 2025 with a credit card, it counts for 2025 (even if you pay the card bill in 2026). If you financed the purchase or are on a payment plan, the deduction is based on amounts actually paid in that tax year. Plan your purchases accordingly if you’re aiming for a deduction in a specific year.

What Exactly Can You Deduct? (Beyond Just the Devices)

When it comes to hearing aids, it’s not just the two little devices in your ears that count. You can deduct a wide range of hearing-related expenses, such as:

The cost of hearing aids themselves. Whether you bought one or a pair, include the full purchase price (after any insurance reimbursements).

Hearing aid batteries. Those tiny batteries can add up over a year, and they are deductible.

Maintenance and repairs. Did you pay for repairs, cleanings, or replacement parts? Deduct those costs.

Professional fees. The charges for audiologist visits, hearing tests, evaluations, and fittings that led to getting your hearing aids are all medical expenses.

Hearing accessories: specialized telephones or assistive listening devices for the hard-of-hearing, such as a captioned phone, TTY (text telephone), or amplifier devices, are deductible if needed due to hearing impairment. Even television equipment that provides closed captioning or amplifies sound for hearing-impaired persons can qualify.

Hearing (service) dogs. If you have a trained service dog for hearing assistance, you can deduct costs of buying, training, and maintaining the dog (including food and vet care) as a medical expense.
Home modifications for hearing loss: Installing special smoke detectors that flash lights, adaptive doorbells or alarm systems for someone with hearing impairment – these expenses can also be included as medical expenses because they are for safety related to a hearing disability.

Travel costs for medical care. If you traveled to visit a specialist or audiologist far away, you can deduct mileage (at the IRS medical mileage rate, e.g. 22 cents/mile for 2024) or actual gas + parking, as well as lodging and half of meals if an overnight medical trip was needed. This applies if the travel was primarily for medical care (like going to a renowned hearing clinic).

As you can see, a lot of ancillary costs around your hearing loss can be tax-deductible. Keep good records and receipts for all of these. Small things (like a $10 pack of batteries or a $25 copay) might not seem worth tracking, but they add up and could be the difference in crossing that AGI threshold.

Documentation tip: Maintain a folder (physical or digital) for all medical receipts. Also keep any prescription or doctor’s note that led to the purchase of medical equipment (for example, a doctor’s recommendation for hearing aids or a statement of medical necessity). While you typically don’t submit those to the IRS with your return, having documentation is crucial if you ever face an audit. The IRS generally recommends keeping tax records for at least 3 years after filing (or longer, if there’s any chance you substantially underreported income). Medical bills and proof of payment should be part of those records.

🗺️ State Tax Nuances: Deductions and Credits for Hearing Aids

We’ve covered federal taxes, but what about the state level? State income tax laws can differ significantly from federal rules. Some states mirror the federal medical deduction, while others have their own twists (and a few have no income tax at all). Here’s what you need to know about deducting hearing aids on state tax returns:

States with No Income Tax: If you live in a state with no income tax (such as Florida, Texas, Nevada, and a handful of others), you won’t have state tax to worry about – and thus no state medical deduction. Your tax relief for hearing aids will come solely from the federal deduction or other programs.

States that Follow Federal Itemized Deductions: Many states allow the same itemized deductions as federal, including medical expenses with the 7.5% AGI rule. If you itemized federally, you’ll typically also itemize on the state return. However, some states require that if you took the standard deduction on the federal return, you must also take the standard on the state. For example, Massachusetts doesn’t allow most federal itemized deductions on the state return (Mass. has its own limited deductions and credits). If you’re in such a state and didn’t or couldn’t deduct hearing aids federally, you likely can’t deduct them on state either.

States with Different Medical Deduction Thresholds: A few states are more generous. New Jersey, for instance, allows a state deduction for medical expenses exceeding 2% of New Jersey Gross Income (as opposed to 7.5% federally). This lower threshold means many NJ taxpayers can deduct medical costs on their NJ return even if they got no deduction on their federal. So if you live in NJ and have significant hearing aid expenses, you might see a tax benefit on your state taxes with just a relatively small amount of expenses. Hawaii historically used a 10% threshold (matching an older federal rule), but recently states have been aligning with the 7.5%. Check your own state’s tax instructions to be sure of the percentage.

States Allowing Itemizing Even if Federal Standard Deduction Taken: Here’s a big nuance: Some states let you itemize on the state return even if you took the standard deduction federally. This is huge if you didn’t have enough to beat the big federal standard deduction but did have enough to beat the state’s threshold. For example, California and New York both allow you to choose itemized or standard independently of your federal choice. If you had, say, $5,000 of out-of-pocket hearing aid and other medical costs, that might not beat the federal standard deduction (so you wouldn’t itemize federally). But on your NY or CA return, you could potentially itemize and claim those medical expenses on the state side, where the standard deduction might be lower. Other states that allow this include Alabama, Arizona, Arkansas, Hawaii, Iowa, Idaho, Kentucky, Minnesota, Mississippi, Montana, North Carolina, Oregon, Wisconsin, and a few more. Always double-check your state’s rules or software settings.

State Credits for Hearing Aids: While the federal government hasn’t yet passed a specific tax credit for hearing aids, a few states have considered or enacted targeted credits or programs. For example, some states exempt hearing aids from sales tax (not an income tax deduction, but it lowers cost upfront). There have been legislative attempts (at both federal and state levels) to provide a direct credit (e.g. a $500 credit for hearing aid purchases every few years), but as of now in 2025, no broad federal credit exists. Check locally: a state like Missouri or Maryland may have or be considering small credits or assistance programs (some have loan programs for assistive devices, etc., which isn’t a tax credit but a financial help).

Medical Savings Accounts and State Taxes: One more nuance: contributions to Health Savings Accounts (HSAs) are deductible on your federal return above-the-line. Most states also allow the HSA deduction, but a couple do not. For instance, California and New Jersey do not allow an HSA contribution deduction on their state return. This means if you used an HSA to pay for hearing aids, you got a federal tax break but might not have gotten a state tax break on the contribution. However, when you spend the HSA money on qualified medical expenses like hearing aids, those distributions are tax-free federally and in most states (CA and NJ tax HSA earnings since they don’t recognize HSAs). The key takeaway: state conformity on these tax-advantaged accounts can differ, indirectly affecting the net cost of your hearing aids.

Bottom line: Always consider your state taxes in tandem with federal. You might not get a federal deduction for your hearing aids (if you didn’t itemize or meet the threshold), but you could get some relief on your state return, or vice versa. Each state has its own tax forms – look for a line for medical deductions or a Schedule A equivalent, and be aware of any special rules.

For example, Elaine, a resident of New Jersey, paid $3,000 for hearing aids. Her federal AGI is $100,000, and she didn’t have other big medical expenses – so federally, $3,000 is below 7.5% of AGI (which would be $7,500), and she gets no deduction. However, New Jersey’s threshold is only 2%. Her NJ gross income is similar, $100k, so 2% is $2,000. She can deduct the amount above $2,000 on her NJ return. Having $3,000 in medical, she exceeds it by $1,000, yielding a $1,000 deduction on her NJ taxable income. It’s not huge, but it’s something. In a higher-tax state, that could save ~$50+ in state tax – not life-changing, but why pay more tax than necessary?

Each state is different, so consider consulting a tax professional familiar with your state or check your state’s Department of Revenue website for a guide on medical deductions or credits.

👥 Special Scenarios: Dependents, Spouses, and Business Situations

Taxes can get tricky when you’re paying for someone else’s expenses or if you’re self-employed. Here’s how hearing aid deductions play out in various scenarios:

Deducting Hearing Aids for a Spouse or Dependent

If you bought hearing aids for your spouse or a dependent family member, you can absolutely include those costs in your own medical deductions. The IRS allows you to deduct medical expenses you paid for:

Yourself
Your spouse
Anyone you claim as a dependent on your tax return

This means if you have a child who needed hearing aids, or you support an elderly parent who is your dependent and you paid for their device, those expenses are lumped in with yours. All the same rules (itemize, >7.5% AGI) apply, but it’s the combined total that matters.

Example: John has an 8-year-old son with hearing loss. John spent $2,500 on hearing aids for his son, plus another $500 on follow-up audiology visits. He also spent $1,000 on his own dental work that year. John’s AGI is $50,000. Together, his family’s medical costs are $4,000. The 7.5% threshold is $3,750 for him, so he can deduct $250 on his Schedule A. If the son’s hearing aids alone were the only cost ($2,500), John wouldn’t have exceeded the threshold. But by combining all medical expenses (his and his dependent’s), he managed to get a small deduction. It all adds up!

What if the person isn’t an “official” dependent? Sometimes you might pay for someone’s hearing aids even if they aren’t claimed on your tax return. For instance, maybe you’re supporting an aging parent who has some income of their own, so you can’t claim them as a dependent (they fail the IRS dependent income test), but you do pay their bills. There’s a special IRS provision for this: you can deduct medical expenses you paid for an individual that you could have claimed as a dependent except for one of these reasons:

They earned too much income (over the dependency limit, which is $4,700 for 2024 returns, for example).
They filed a joint return with their own spouse.
Or you (the taxpayer) could be claimed as a dependent on someone else’s return.

In other words, if Mom would be your dependent except she has a high Social Security income or a pension that disqualifies her, you can still count the medical expenses you pay on her behalf. You must provide over half of the total support for that person. If multiple siblings split the cost, only the one who provided over 50% support (or who has a multiple support agreement to claim the deduction) can include those medical bills. This rule is a bit arcane, but it can be a lifesaver if you’re helping an elderly parent or an adult child with disabilities who doesn’t qualify as your tax dependent.

Quick recap: As long as you open your wallet for it, and the person is either your dependent or could be except for technicalities, you get to deduct the expense (subject to the usual limits). Always document these payments – it’s helpful to pay from your own account (not your parent’s account) so you have clear proof who paid the bill.

Self-Employed or Business Owners and Hearing Aid Expenses

If you’re a business owner or self-employed individual with hearing loss, you might wonder if hearing aids can be written off as a business expense (since better hearing certainly helps in any job). The general rule is: hearing aids are a personal medical expense, not a business expense. You can’t deduct them on a Schedule C or business return as a cost of doing business, even if you insist you need them to effectively do your work.

This was established all the way back in a tax court case from the 1950s. In Bakewell v. Commissioner (1955), a lawyer with hearing impairment tried to deduct the cost of his hearing aid and its batteries as an “ordinary and necessary business expense” (because he needed to hear his clients and the court). The Tax Court denied that, ruling that the hearing aid was a personal medical device, not specific to his business. The proper place to deduct it was as a medical itemized deduction, not on his business Schedule C. The IRS later echoed this position in a Revenue Ruling, making it clear: no matter your profession, a hearing aid is considered a personal health expense.

However, there are some ways your business or self-employment can still help you with hearing aid costs:

Health Insurance and HSAs for the Self-Employed: If you’re self-employed and pay for your own health insurance, you may know about the self-employed health insurance deduction (an “above the line” deduction for health premiums). Unfortunately, that only covers insurance premiums, not out-of-pocket medical costs like hearing aids. But if you have a high-deductible health plan (HDHP), you can contribute to an HSA (Health Savings Account). HSA contributions are deductible (or pre-tax if through a cafeteria plan) and you can use HSA funds tax-free to buy hearing aids or batteries anytime. Essentially, you get a full tax break on those dollars without worrying about the 7.5% threshold. Many self-employed folks use an HSA as a way to ensure all their medical costs, including devices like hearing aids, are paid with pre-tax money. The only catch is you need to have an HSA-eligible insurance plan and you’re subject to annual contribution limits. Note: if you live in CA or NJ, state taxes won’t recognize the HSA benefits, but federal will.

Flexible Spending Accounts (FSAs): If you or your spouse are employed by a company that offers an FSA (typically for employees, not self-employed unless you have a spouse’s plan), you could allocate pre-tax dollars to an FSA and use those for hearing aids. Like HSAs, money going into an FSA avoids federal income tax (and FICA in many cases), giving you an immediate savings roughly equal to your tax bracket. Hearing aids are FSA-eligible expenses. The downside is FSAs have a “use it or lose it” rule each year and contribution limits (around $3,200 per year for health FSAs in 2025). Planning ahead is key: for example, if you know you’ll need new hearing aids next year, you might set aside money in an FSA during open enrollment.

Health Reimbursement Arrangements (HRAs): If you own a small business (even a sole proprietorship) and have employees (even if the only employee is your spouse), you might set up an HRA or a Section 105 medical reimbursement plan. These plans allow an employer to reimburse medical expenses of employees (including insurance premiums and out-of-pocket costs) and take a business deduction, while the employee receives the reimbursement tax-free. For example, a small family business might hire the spouse as an employee and have a plan that reimburses the family’s medical expenses. In that scenario, when the spouse’s hearing aids are purchased, the business can reimburse the cost and deduct it as an employee benefit. This effectively translates the cost into a business expense. Important: HRAs and similar setups must be done carefully to meet IRS rules; they often work best when you have a formal plan document and don’t run afoul of health plan regulations. If done correctly, though, it’s a powerful strategy to get a full deduction for medical costs through your business. (Consult a tax advisor if attempting this route, as there are compliance considerations with ACA rules for group health plans.)

Impairment-Related Work Expenses (IRWE): This is a niche area: if you are an employee (not self-employed) and you have a physical or mental disability that is a functional limitation to employment, you used to be able to deduct unreimbursed work expenses related to that impairment as an itemized deduction (and not subject to the 2% miscellaneous deduction floor). For instance, a deaf employee might deduct the cost of a sign-language interpreter for business meetings as an IRWE. Hearing aids, however, are generally considered personal medical devices for all purposes. Even if you argue they are needed for work, the tax code sees them as a medical expense, not a “work tool.” Plus, after tax reform in 2018, miscellaneous itemized deductions (where IRWEs fell) were suspended through 2025. So at present, no deduction would be available there. Instead, focus on the medical deduction or having your employer accommodate or reimburse the cost.

What about businesses providing hearing aids to employees? If you’re an employer who decides to cover the cost of hearing aids for an employee (perhaps as a reasonable accommodation or as part of a benefits package), that expense can generally be deducted by the business as an employee benefit or medical reimbursement. It might be excludable from the employee’s wages as well, especially if done under a health plan or HRA. For example, an employer could say: “We’ll pay for one hearing aid up to $3,000 for any employee every 5 years as needed.” As long as it’s structured properly, the company writes it off, and the employee doesn’t get taxed on it – a win-win. Of course, very few companies have specific hearing aid perks, but some might include it under wellness benefits or disability accommodations.

Key takeaway: Don’t write off hearing aids as a business expense on your Schedule C – that won’t fly with the IRS. But do take advantage of health accounts or business health reimbursement strategies to cover those costs pre-tax when possible. For a self-employed individual without those options, your best bet remains the Schedule A deduction or an HSA.

Medicare, Insurance, and Other Assistance (Impact on Taxes)

It’s worth noting how insurance and government programs play in, since they affect what you ultimately pay (and thus what you can deduct):

Medicare: Surprising to many, Medicare does NOT cover hearing aids (Original Medicare Parts A & B do not cover them at all, and Part D doesn’t either; only some Medicare Advantage plans might offer limited hearing aid benefits). This leaves most seniors paying out-of-pocket for hearing aids. There has been a big push by AARP and hearing advocacy groups to change this, but currently, if you’re on Medicare, you likely shelled out the full cost yourself.
- The upside is any out-of-pocket spending by a Medicare beneficiary on hearing aids is fully deductible as a medical expense (again, subject to itemizing and threshold). If you are on Medicare and also have an HSA (from earlier employment or because you delayed Medicare enrollment), note that once you’re enrolled in Medicare you can no longer contribute to an HSA. But you can still use existing HSA funds to buy hearing aids tax-free.

Other Insurance: Some private health insurance plans cover hearing aids partially or fully, especially pediatric plans (for children) or some employer plans. If your insurance paid, say, 50% of your hearing aid cost and you paid the rest, only your out-of-pocket portion is deductible. Similarly, if you get reimbursed from a health sharing ministry or a state vocational rehabilitation program for the cost, you can’t deduct the reimbursed part.

Veterans Benefits: The VA often provides hearing aids at no cost to eligible veterans with hearing loss connected to service or for certain rated disabilities. If you got your hearing aids free through the VA, you obviously have no expense to deduct. If you chose to purchase outside and weren’t reimbursed, then you could deduct your cost. Veterans who do pay privately may also look into the VA’s hearing aid reimbursement rates if eligible.

Social Security Disability (SSDI or SSI): If your hearing loss is profound and you receive disability benefits, you might not have much taxable income to deduct against. SSDI itself is taxable only if you have other income, and SSI is not taxable at all. So in those cases, the deduction may be moot. However, sometimes folks on disability have a spouse working or other income, so they still do taxes and itemize. If you’re in that boat, you can still deduct medical expenses. Also, as mentioned earlier, if you have disability-related work expenses (like specialized equipment beyond hearing aids), keep track – there might be accommodations or tax breaks specific to that.

🤝 Key Players & Advocates in the Hearing Aid Tax World

It helps to know who the major entities are and what their stance is regarding hearing aid expenses and taxes:

Internal Revenue Service (IRS): The IRS creates the rules we’ve discussed. It explicitly includes hearing aids as deductible medical devices. They enforce the itemizing and 7.5% threshold rules. The IRS also occasionally publishes guidance like Chief Counsel Advice or private letter rulings if unique situations arise (for instance, confirming that an unusual piece of hearing technology qualifies as a medical expense).

Tax Court: The U.S. Tax Court has decided cases that touch hearing-related deductions. We mentioned Bakewell v. Comm’r (1955) where the court disallowed a business deduction for a hearing aid. The Tax Court also has handled cases about whether certain unconventional treatments are deductible. While no one’s likely disputing hearing aids’ deductibility (that’s settled), there could be cases about when it’s deductible (year of payment, etc.) or if something is a capital improvement vs. medical expense (e.g., installing an expensive soundproof room might be considered a home improvement rather than medical). Generally, though, hearing aids are straightforward.

Social Security Administration (SSA): SSA administers disability programs. They aren’t directly involved in tax deductions, but they do define hearing loss in terms of disability. If you have very severe hearing loss, you might qualify for disability benefits. From a tax perspective, that might exempt some of your income from taxes or change your standard deduction (if you’re legally deaf, you qualify as disabled for certain tax benefits, like you can claim the higher standard deduction for blindness/deafness in some states). However, the IRS definition of “deaf” for tax purposes is usually tied to being eligible for certain programs. SSA also provides statistics – for example, SSA knows that hearing loss is one of the most common conditions among retirees (which is partly why organizations like AARP lobby for relief).

AARP and Hearing Advocacy Groups: AARP (American Association of Retired Persons) and groups like the Hearing Loss Association of America (HLAA) or the National Council on Aging (NCOA) have been vocal about the high cost of hearing aids. They often publish guides on how to save money on hearing aids, including mentioning the tax deduction. They also support legislation for better coverage. AARP has backed proposals for a federal tax credit for hearing aids and has educational content encouraging seniors to keep receipts for medical deductions. If you’re a senior looking for advice, AARP’s articles often have good tips about utilizing FSAs, finding state programs, or deducting allowed expenses.

Food and Drug Administration (FDA): The FDA’s role came in when they approved over-the-counter hearing aids (effective late 2022). This made hearing aids more accessible and often cheaper. FDA essentially created a category of medical devices that you can buy without a prescription. For tax purposes, the FDA ruling doesn’t change deductibility – OTC hearing aids qualify just like prescribed ones. But thanks to the FDA, you might have been able to purchase a device for, say, $800 at Walgreens instead of a $4,000 pair through an audiologist. That might mean you spent less (which is good for your wallet but potentially means less to deduct). Still, cost is cost – if you paid it, keep the receipt and include it.

Congress – Proposed Legislation: There have been repeated attempts in Congress to pass the Hearing Aid Assistance Tax Credit Act or similar bills. These bills proposed giving a tax credit (as opposed to a deduction) of around $500 per hearing aid, available every 5 years, targeted mainly at those over age 55 or parents of dependent children with hearing loss. A credit would be more beneficial than a deduction for many, especially those who don’t itemize. As of now, these bills have not become law. If you search for them, you’ll find support from both parties historically, but they often stall due to cost or other priorities. Keep an eye on news: if such a credit ever passes, it will be a game changer and widely reported by organizations like AARP, HLAA, and tax news outlets.

State Agencies and Courts: On the state side, departments of revenue in some states provide guidance on medical deductions. For example, New York’s tax tribunal had cases where a taxpayer’s medical deduction was challenged or clarified (ensuring people followed the federal rules). Generally, if you stick to the federal definition of medical expenses, states follow suit unless they have explicit differences.

Knowing these players isn’t required to file your taxes, but it gives context. The IRS and Tax Court set the boundaries, advocacy groups help spread awareness (so more people ask “can I deduct hearing aids on taxes?” and know the answer is yes), and lawmakers occasionally tinker with the options.

✅ Pros and Cons of Deducting Hearing Aid Expenses

Is claiming a hearing aid deduction worth it? Let’s summarize the advantages and disadvantages of this tax move:

Pros of Deducting Hearing Aids	Cons of Deducting Hearing Aids
Tax Savings on Big Expenses: If your hearing aids cost thousands, a deduction can significantly lower your taxable income, reducing your tax bill.	Must Itemize Deductions: You only get the benefit if you forego the standard deduction. Many taxpayers have a standard deduction larger than their itemized list, so they may not qualify.
Combine with Other Medical Costs: Hearing aids can help push you over the 7.5% threshold when added to other medical bills. This might unlock deductions for everything from dental work to doctor visits in the same year.	7.5% AGI Threshold: You get no deduction until your medical expenses exceed 7.5% of your income. For high earners, this hurdle is hard to clear unless there are very large medical bills.
Retroactive Relief for Uninsured Costs: With many insurance plans (and Medicare) not covering hearing aids, the deduction is one of the few forms of financial relief available after paying out-of-pocket. It’s like getting a partial refund via lower taxes.	Complex Record-Keeping: Itemizing and tracking receipts can be a hassle. You need to save invoices, potentially get statements from doctors, and fill out extra tax forms. There’s more paperwork and chances of error compared to taking the standard deduction.
Fairness if You Help Family Members: The tax code lets you deduct expenses paid for a spouse or dependent, meaning you get a break for helping loved ones with medical needs.	Audit Risk (if sloppy): Medical deductions can be a red flag if they’re unusually large relative to income. You must be prepared to substantiate all costs. Mistakes or bogus claims could lead to IRS inquiries.
Alternate Tax-Free Options: If itemizing doesn’t work, you often have alternatives like HSAs or FSAs to still get a tax advantage on hearing aid spending. In other words, the tax code does provide a route to savings one way or another.	Not a Dollar-for-Dollar Benefit: A deduction reduces taxable income, but you only save your marginal tax rate on the expense. For example, a $1,000 deduction saves a 22% bracket taxpayer about $220. It’s helpful, but you’re still out-of-pocket for most of the cost. (A credit would be more directly valuable, but we don’t have one yet.)

In short, the pros are that you can ease the financial burden of expensive hearing aids through tax savings – especially important for retirees on fixed incomes or families with multiple medical needs. The cons are the hurdles you must clear (itemizing and threshold) and the administrative effort involved.

If you find the cons outweigh the pros in your case (for example, your expenses are too low to deduct or you prefer simplicity), consider using an HSA or FSA during the purchase, as those give you upfront tax exclusion without itemizing. But it’s still worth tallying up your medical costs each year – you might be closer to a deduction than you think, especially if an unexpected surgery or major health expense came up alongside hearing aids.

⚠️ Avoid These Mistakes When Deducting Hearing Aids

When dealing with taxes and medical deductions, it’s easy to slip up. Here are some common mistakes to avoid so you don’t lose your deduction or get in hot water with the IRS:

Mistake 1: Not Itemizing (and still trying to claim it). This is fundamental: if you take the standard deduction, you cannot separately deduct hearing aids on top of that. Some people mistakenly think they can just “write off” a big purchase like a hearing aid or wheelchair even while taking the standard deduction – no, it doesn’t work that way. You must choose to itemize to claim any medical expenses. Use tax software or an accountant to compare which route is better for you.

Mistake 2: Forgetting the AGI threshold. Say you spent $1,000 on hearing aids. You excitedly put that on Schedule A, but your income is $100k and you had no other medical expenses. Since $1,000 is below 7.5% of $100k ($7,500), you actually get zero deduction. Some filers don’t realize why their medical expenses didn’t change their refund – it’s often because they didn’t clear the threshold. Plan for the threshold by grouping expenses or understanding that only the amount above it counts.

Mistake 3: Including non-qualifying items. Ensure that everything you’re deducting truly qualifies as a medical expense. For example, hearing aid accessories that are purely luxury or convenience-based might not count. Fancy custom earbuds for your music enjoyment? Not deductible. The IRS definition requires the expense be primarily for medical care. Stick to medically necessary costs (if audited, a doctor’s prescription or recommendation for the device helps demonstrate necessity).

Mistake 4: Double-dipping with HSAs/FSAs. If you used an HSA or FSA to pay for your hearing aids, do not also list that expense on Schedule A. People sometimes innocently think, “Well, I paid for it, so I’ll deduct it,” forgetting that the payment came from pre-tax funds. The IRS specifically prohibits deducting expenses that were already tax-free. A good practice is to keep a separate log of what you paid via HSA/FSA versus out-of-pocket. Only the out-of-pocket (post-tax) amounts go on Schedule A.

Mistake 5: Not adjusting for reimbursements or discounts. Deduct only your net expense. If the manufacturer gave a $200 rebate that you claimed, reduce your cost by $200. If insurance reimbursed 30%, subtract that portion. If you got a refund or returned the item, you obviously can’t deduct it. The IRS can match large medical deductions with insurance payments in some cases, so make sure you’re only deducting what you truly paid and weren’t reimbursed for.

Mistake 6: Missing out on dependent medical expenses. On the flip side of double dipping, some taxpayers forget to include expenses they paid for a family member. For instance, you might have paid for your child’s hearing aid but your child is not listed as a dependent because of custody arrangements (yet you paid the bill). Remember the rule that a child of divorced parents can be treated as a dependent for medical expenses by either parent who paid. Don’t leave those dollars off your Schedule A – you might qualify to deduct them even if you can’t claim the child as a dependent.

Mistake 7: Poor record-keeping. If you ever face an audit or even just doing your taxes a year later, you’ll regret not keeping receipts. Save every relevant document. If the receipt from the audiologist is faded or unclear, jot down the details and keep proof of payment (credit card statement, etc.). Also keep any prescription or medical recommendation for the hearing aids, if one exists. While you don’t submit it with your tax return, you might need it to show the IRS that the expense was indeed for medical reasons. Lack of records could lead to a denied deduction if questioned.

Mistake 8: Not considering timing. If you straddle a New Year with a big expense, be mindful of timing. For example, paying for one hearing aid on December 31 and the other on January 1 might split your expenses between two years, potentially keeping you under the threshold both years. That’s a mistake if you could have simply paid a day earlier or later to bunch them. Where possible, concentrate payments in one tax year to maximize deductibility. Conversely, if you’re just over the threshold in one year (say you barely exceeded it), maybe delay additional expenses to the next year where you might hit it again rather than add more to the current year where they’ll yield only partial deduction. It’s a bit of a dance, but thinking ahead can help.

Mistake 9: Assuming a tax credit instead of a deduction. Some folks hear “tax break for hearing aids” and assume it’s a credit (which reduces taxes dollar-for-dollar). They might incorrectly enter it as some sort of credit on their forms. There is no federal tax credit for hearing aid purchases as of now. It’s a deduction, which is good but not as directly impactful as a credit. Make sure you (or your tax preparer) are placing it on the correct part of the return – Schedule A. Don’t try to claim a non-existent credit (there are general credits for the elderly or disabled, but those are not related to specific expenses and have separate qualifications).

Mistake 10: Overlooking state opportunities. You might diligently do your federal return and conclude “no deduction, not itemizing.” But then forget to check your state’s rules. Some software might automatically carry data to the state, but if you didn’t enter medical expenses because you thought they didn’t matter federally, the state return might miss out. Always review your state return questions. It might ask for medical expenses separately. Don’t assume it’s useless – states like NJ, as mentioned, or others might give you a break even when the IRS didn’t.

By steering clear of these pitfalls, you’ll ensure you actually get the tax relief you’re entitled to and avoid any nasty surprises. When in doubt, consult a tax professional – especially if you have a large deduction at stake. They can help you navigate special scenarios (like multiple support agreements for a parent, or whether an expense is eligible).

💬 Real Examples of Hearing Aid Tax Deductions

Sometimes it helps to see how this works in real life scenarios. Here are a couple of quick, realistic examples to illustrate different outcomes:

Example 1: Standard Deduction Wins – Alex, age 45, spent $1,200 on a basic OTC hearing aid in 2025 after some hearing loss from years of concerts. He has no other significant medical expenses. His AGI is $80,000 from his job. 7.5% of that is $6,000. Alex’s $1,200 is well below that. Even if he itemized, his only other deductions are $5,000 of state taxes and $3,000 of mortgage interest, totaling $9,200. That’s far below his standard deduction (around $13,850). Result: Alex takes the standard deduction. He cannot deduct his hearing aid costs, but that’s okay because the standard deduction gave him more benefit. He should consider using an HSA through work next time to buy such items pre-tax.

Example 2: Itemizing to the Rescue – Betty, age 67, has substantial medical issues. In 2025, she paid $4,000 for a pair of advanced hearing aids, $2,000 in dental implants, and $1,000 in various doctor copays and prescriptions – $7,000 total medical. Her AGI is $60,000 (mostly from retirement income). The threshold is $4,500 (7.5% of $60k). She exceeds that by $2,500, so that amount will be deductible. Additionally, Betty gives quite a bit to charity ($5,000) and has $3,000 in state/local taxes. Her itemized deductions sum up to: $2,500 (medical after threshold) + $5,000 (charity) + $3,000 (taxes) = $10,500. This exceeds the standard deduction for her (which is $13,850 single plus an extra $1,850 for being over 65, total $15,700). Actually, it doesn’t exceed it in this scenario – let’s adjust: Suppose Betty also had $4,000 mortgage interest, bringing itemized to $14,500, which just beats her $15,700 standard? Hmm, need a bit more – say she had $6,000 charity. Then itemized = $2.5k + $6k + $3k = $11.5k, plus say $5k mortgage = $16.5k, yes itemize then. Okay, numbers aside, let’s imagine Betty’s itemized = $16,500. She itemizes and deducts her medical costs including hearing aids. This saves her about $2,500 * her tax bracket in actual tax. At a 12% bracket, that’s $300 saved. Not enormous, but it helped. If she were in the 22% bracket, it’d be $550 saved. For Betty, listing those hearing aids turned what would have been a near-tie into a slight advantage to itemize. And that deduction reduced her tax bill, which is helpful on a fixed income.

Example 3: Using an HSA instead – Carlos is 50, self-employed, with a high-deductible health plan. He contributed $4,000 to his HSA this year. When he needed new hearing aids costing $3,000, he paid directly from his HSA debit card. That $3,000 was not taxed at all going in or out of the HSA. Carlos’s personal medical expenses otherwise were low, and he wasn’t going to itemize. By using the HSA, he effectively got the equivalent of perhaps a 24% deduction (his marginal rate) on those hearing aids without any threshold or itemizing hassle. He’ll simply not include that $3,000 on Schedule A since it was paid pre-tax. His approach made more sense given his situation.

Example 4: Dependent scenario – Danielle has a 90-year-old mother living in assisted care. She’s not technically Danielle’s dependent on taxes because Mom has a pension and Social Security that give her income above the dependency limit. But Danielle does pay over half of Mom’s support costs, including $5,000 this year for top-of-the-line hearing aids and an audiology consultation. Danielle’s own AGI is $120,000. 7.5% threshold is $9,000. Danielle had about $4,000 of her own medical/dental expenses. Combined with Mom’s $5,000, that’s $9,000 – hitting exactly the threshold. Alas, she gets $0 deduction in that case. However, if Mom’s assisted living medical expenses (or other qualified costs) of say $3,000 were also paid by Danielle, that would put them at $12,000 combined medical, and she could deduct $3,000. The key is Danielle can include Mom’s $5,000 hearing aids in her total because Mom meets the criteria of “would-be dependent except for income”. Danielle just needs to keep documentation that she paid those bills. (Perhaps she writes the check to the hearing center directly.) If Danielle’s itemized deductions with that medical included end up higher than her standard, she’ll benefit. If not, at least her state (let’s say she’s in a state with lower threshold) might give something.

These examples show that the outcome really depends on the numbers. The deduction isn’t always usable, but when it is, it reduces the sting of those expenses at least a little.

One more note: If you do get a deduction and then later get reimbursed, you may need to “recapture” that. For instance, imagine in 2024 you deducted $2,000 for a hearing aid. Then in 2025, your insurance suddenly sends you a reimbursement check for $500 for it (perhaps a late claim approval). That $500 becomes taxable income in 2025 under the tax benefit rule (because you benefited by deducting it earlier). This scenario is uncommon with hearing aids (insurance usually pays upfront or not at all), but keep it in mind for any reimbursements or lawsuit settlements, etc., related to medical costs you deducted.

Alright, we’ve covered a lot of ground! Let’s wrap up with some concise Q&A on the topic, addressing common quick questions:

❓ Frequently Asked Questions (FAQs)

Q: Are hearing aid batteries tax deductible?
A: Yes. Hearing aid batteries and other necessary supplies (like chargers or earbuds for the aids) are deductible as part of the medical cost. Just remember to itemize and meet the 7.5% AGI rule.

Q: Can I claim hearing aids on my taxes if I don’t itemize?
A: No, you must itemize deductions to claim hearing aid expenses. If you take the standard deduction, you can’t separately deduct medical expenses like hearing aids.

Q: Is there a tax credit for hearing aids?
A: Currently, no federal tax credit exists for hearing aids (only a deduction). Some proposals and state programs exist, but as of 2025 you can only deduct them as medical expenses if eligible.

Q: My insurance didn’t cover hearing aids – can I deduct the cost?
A: Yes. Unreimbursed costs for hearing aids are deductible if you itemize and your total medical expenses exceed 7.5% of your income. Only your out-of-pocket portion counts.

Q: Can I deduct hearing aids I bought for my elderly parent?
A: If your parent is your dependent (or could be except for income), and you paid for the hearing aids, you can include that cost in your medical deductions (subject to the normal limits).

Q: Does Medicare cover hearing aids or give a tax deduction?
A: Original Medicare does not cover hearing aids at all. Medicare Advantage may have limited benefits. There’s no special tax deduction from Medicare, just the regular medical expense deduction on your tax return.

Q: Are hearing aids HSA or FSA eligible?
A: Absolutely. You can use Health Savings Account or Flexible Spending Account funds to pay for hearing aids. That effectively gives you a pre-tax benefit without having to itemize on your tax return.

Q: Do I need a prescription for the hearing aid to deduct it?
A: No, a prescription isn’t required for tax purposes. Over-the-counter hearing aids are also deductible. The expense just needs to be for a device to treat or mitigate hearing loss.

Q: If I use an HSA to buy hearing aids, can I also deduct them?
A: No, you can’t double dip. If you paid with tax-free HSA dollars (or FSA dollars), you already got a tax break. You cannot claim those same expenses as an itemized deduction.

Q: How do I prove my hearing aid expense to the IRS?
A: Keep receipts, invoices, or credit card statements showing the amount paid and date. If audited, the IRS may ask for proof of payment and perhaps a doctor’s note or audiologist report showing it was a medical necessity.

Q: What medical expenses count toward the 7.5% threshold?
A: Any qualified medical and dental expenses for you, your spouse, or dependents. This includes hearing aids, eyeglasses, surgeries, prescriptions, therapy, mileage for medical visits, insurance premiums you pay, etc.

Q: Can I deduct the cost of a hearing assistance dog?
A: Yes, if you have a trained service dog for hearing (to alert you to sounds), expenses like buying the dog, training, veterinary care, and dog food are deductible medical expenses.

Q: Should I itemize just for hearing aids?
A: Only if your total itemized deductions exceed your standard deduction. Calculate your potential itemized list (including hearing aids) to see if it’s higher than the standard deduction for your filing status.