Hearing aids are deductible only if you itemize deductions and they meet the IRS definition of a medical expense

You can deduct hearing aids as a medical expense on Schedule A (Form 1040) if two conditions are met: you itemize deductions instead of taking the standard deduction, and the hearing aids are prescribed by a doctor to treat a hearing loss condition. The IRS treats hearing aids the same way it treats eyeglasses, wheelchairs, and other medical devices — they count toward your total medical expenses, but only the amount above 7.5 percent of your adjusted gross income (AGI) becomes deductible.

For example, if your AGI is $60,000, your threshold is $4,500. If your total medical expenses (including hearing aids, doctor visits, and prescriptions) add up to $6,000, you can deduct only $1,500 — the amount over the threshold. Most people do not reach this threshold, which is why hearing aid deductions rarely matter in practice.

Key Takeaways

  • Hearing aids count as medical expenses only if a doctor prescribed them for a diagnosed hearing condition.
  • You must itemize deductions on Schedule A to claim them; the standard deduction blocks this route for most filers.
  • Only medical expenses above 7.5 percent of your AGI are deductible, so you need substantial other medical costs to benefit.
  • The cost of the hearing aid itself is deductible, but routine maintenance, batteries, and repairs may also count if they are necessary to use the device.
  • You will need the prescription, the receipt showing what you paid, and documentation that the expense was medically necessary.

What counts as a deductible hearing aid expense

The hearing aid device itself — the cost you paid to purchase it — is deductible. This includes the full price whether you paid cash, used insurance, or financed the purchase. If insurance reimbursed you, you deduct only the amount you actually paid out of pocket.

Batteries, repairs, and maintenance that keep the hearing aid working may also be deductible as part of the medical expense, as long as they are necessary for the device to function. A new battery every few months counts. A replacement earmold counts. A repair to fix a broken component counts. However, you should keep receipts that show what the expense was for, because the IRS may ask.

Hearing aid insurance or extended warranties are not deductible. Neither is the cost of a hearing test or audiologist visit unless that visit resulted in a prescription for a hearing aid or other medical device. If you paid for a hearing test that led to a prescription, that test cost may be deductible as a medical expense in the same year.

When you cannot deduct hearing aids

If you take the standard deduction, you cannot deduct hearing aids at all. The standard deduction is a flat amount ($13,850 for single filers in 2023, higher for married filers and older taxpayers) that you subtract from your income instead of itemizing. Most taxpayers use the standard deduction because it is larger than their actual medical and other deductible expenses combined.

You also cannot deduct a hearing aid if it was not prescribed by a doctor. If you bought an over-the-counter hearing aid without a medical evaluation or prescription, the IRS does not treat it as a medical expense. The distinction matters: prescription hearing aids are medical devices; over-the-counter models are consumer products.

If your employer paid for the hearing aid as part of a health plan or wellness benefit, you cannot deduct it again on your personal return. The cost is already excluded from your taxable income through the employer benefit.

How to gather documents and prepare to claim the deduction

Start by collecting the original receipt or invoice from the hearing aid provider showing the date, the amount you paid, and what was purchased. If you paid in installments, gather all payment records. If insurance covered part of the cost, get an explanation of benefits (EOB) showing what the insurance paid and what you paid out of pocket — you deduct only your portion.

Next, locate the prescription or medical documentation from your doctor stating that hearing aids were medically necessary to treat your hearing loss. This does not need to be a formal written prescription; a letter from your audiologist or physician confirming the medical need is sufficient. Keep this with your tax records.

List all your medical expenses for the year on a worksheet before you file: doctor visits, prescriptions, dental work, vision care, hearing aids, and any other out-of-pocket medical costs. Add them up. Subtract 7.5 percent of your AGI. The remainder is what you can deduct. If the total is small or zero, itemizing will not help you, and you should use the standard deduction instead.

Deciding whether itemizing is worth the effort

Itemizing deductions requires more work than taking the standard deduction, and it only saves you money if your total itemized deductions exceed the standard deduction for your filing status. In 2023, the standard deduction was $13,850 for single filers and $27,700 for married filing jointly. If your medical expenses plus mortgage interest, state and local taxes, and charitable donations do not exceed these amounts, itemizing will not reduce your tax.

Many people with hearing aids also have other medical expenses — prescriptions, doctor visits, dental work — that push them over the threshold. If you are already itemizing for other reasons (high mortgage interest or large charitable donations, for example), adding hearing aid costs to your medical expense total may increase your deduction slightly. But if hearing aids are your only significant deductible expense, they probably will not change your tax outcome.

Where to report the deduction on your tax return

Hearing aid deductions go on Schedule A (Form 1040), which is the itemized deduction form. Line 1 of Schedule A is for medical and dental expenses. You list your total medical expenses (including hearing aids) on this line, then subtract 7.5 percent of your AGI on the next line. The result goes into your total itemized deductions.

You do not need to list hearing aids separately or attach a detailed breakdown to your return. The IRS does not require you to name the specific medical expenses. However, you must keep your receipts and documentation in your records for at least three years in case the IRS asks questions about your medical expense deduction.

If you file electronically using tax software, the software will walk you through the medical expense section of Schedule A and calculate the threshold automatically once you enter your AGI. If you file by paper, you will calculate the threshold yourself using the worksheet in the Schedule A instructions.

Frequently Asked Questions

Can I deduct the cost of a hearing test if I did not buy hearing aids?

A hearing test is deductible as a medical expense only if it was performed by a licensed audiologist or physician and was medically necessary. A routine hearing screening at a store or mall does not count. If the test led to a prescription for hearing aids or another medical device, the test cost may be deductible in the same year.

What if I bought hearing aids in one year but did not use them until the next year?

You deduct the cost in the year you paid for them, not the year you started using them. If you paid in December 2023 but did not wear them until January 2024, the deduction goes on your 2023 return. Keep the receipt showing the purchase date.

Are over-the-counter hearing aids deductible?

Over-the-counter hearing aids are not deductible unless they were prescribed by a doctor. The IRS requires a medical prescription to treat a hearing aid as a medical device rather than a consumer product. If your doctor prescribed an OTC model, it may count, but you need written documentation of the prescription.

Can I deduct hearing aid costs if my employer paid for them?

No. If your employer paid for hearing aids through a health plan or benefit, the cost is already excluded from your taxable income. You cannot deduct it again on your personal return. You can deduct only costs you paid out of pocket.

Do I need to itemize every year to deduct hearing aids?

No. You can deduct hearing aids only in the year you paid for them and only if you itemize that year. In other years, you may use the standard deduction if it is larger than your itemized deductions. Hearing aids are a one-time purchase, so the deduction applies only once.