Hearing aids are deductible only if your total medical expenses exceed a threshold set by the IRS each year

Hearing aids count as a medical expense under IRS rules, but you cannot deduct them unless your medical costs add up to more than a percentage of your adjusted gross income (AGI). For the 2024 tax year, that threshold is 7.5 percent of your AGI. If your AGI is $60,000, for example, you would need medical expenses totaling more than $4,500 before you could deduct any of them — including hearing aids.

The threshold changes each year. The IRS sets it annually, and it has stayed at 7.5 percent since 2013. You report medical deductions on Schedule A (Itemized Deductions) when you file your federal return. You must also choose to itemize rather than take the standard deduction, which means your medical expenses plus other deductible costs (mortgage interest, state taxes, charitable donations) must exceed the standard deduction amount for your filing status.

Hearing aids themselves are deductible, along with batteries, repairs, and maintenance. Audiologist visits for fitting and testing also count. You cannot deduct the cost of a hearing aid dog or other service animal, even if trained specifically to alert you to sounds.

Key Takeaways

  • Hearing aids are deductible medical expenses, but only if your total medical costs exceed 7.5 percent of your adjusted gross income in that tax year.
  • You must itemize deductions on Schedule A to claim medical expenses; if the standard deduction is larger, you get no deduction at all.
  • Batteries, repairs, and audiologist visits for fitting count as deductible medical expenses alongside the hearing aid itself.
  • Keep receipts and invoices from your audiologist or hearing aid provider, labeled by date and type of expense, to support your deduction if audited.

How the medical expense threshold works in practice

The 7.5 percent threshold is a floor, not a ceiling. You add up all your medical expenses for the year — hearing aids, doctor visits, prescription drugs, dental work, vision care, therapy, medical equipment — and only the amount above 7.5 percent of your AGI is deductible. The IRS calls this the "floor" because expenses below it are not deductible at all.

Suppose your AGI is $50,000 and your medical expenses total $5,000. Seven and a half percent of $50,000 is $3,750. You can deduct $5,000 minus $3,750, which is $1,250. If your medical expenses were only $3,500, you would deduct nothing, because $3,500 is below the $3,750 floor.

This means many people with hearing aids do not benefit from the deduction in years when their other medical costs are low. A single hearing aid purchase might not push you over the threshold unless you also had surgery, ongoing prescriptions, or other medical bills that year.

Itemizing versus taking the standard deduction

Even if your medical expenses exceed the 7.5 percent threshold, you only get a deduction if itemizing saves you more money than the standard deduction. The standard deduction for 2024 is $14,600 for single filers and $29,200 for married filing jointly. These amounts change each year.

If you are single, earn $50,000, and have $5,000 in medical expenses, your deductible medical amount is $1,250 (as shown above). But the standard deduction is $14,600. You would take the standard deduction instead, because $14,600 is larger than $1,250. You get no benefit from the hearing aid deduction.

Itemizing makes sense only if your total itemized deductions — medical expenses above the floor, plus mortgage interest, state and local taxes (capped at $10,000), charitable donations, and other deductible costs — exceed the standard deduction. Many people, especially those without a mortgage or large charitable giving, never reach that threshold.

What counts as a deductible hearing aid expense

The hearing aid device itself is deductible. So are replacement batteries, repairs, cleaning, adjustments, and maintenance performed by an audiologist or hearing aid provider. An audiological exam or hearing test done to determine whether you need a hearing aid counts. Follow-up visits to adjust the device or reprogram it are deductible.

Molds, domes, tubes, and other replacement parts are deductible. Shipping and handling fees charged by the provider count. If you travel to see an audiologist, the cost of the visit itself is deductible, though travel expenses (gas, hotel, meals) are generally not.

You cannot deduct hearing aid dogs, cochlear implants (which are a surgical implant, not a hearing aid), or over-the-counter sound amplifiers that are not prescribed by a doctor. If you are unsure whether a specific cost qualifies, ask your audiologist or hearing aid provider for an itemized receipt that breaks out each service or product separately.

Documentation you need to keep

The IRS does not require you to attach receipts to your tax return, but you must keep them in case of an audit. Save every receipt and invoice from your audiologist or hearing aid provider. The receipt should show the date, the name and address of the provider, what was purchased or what service was performed, and the amount paid.

If you paid out of pocket, keep the receipt. If your insurance reimbursed part of the cost, note the reimbursement amount separately. You can only deduct the amount you actually paid, not the full retail price. If you received a reimbursement after filing your return, you may need to file an amended return.

Organize receipts by year and by type of expense (device, batteries, repairs, visits). A simple spreadsheet or folder works. If you are audited, the IRS will ask to see proof of the expenses you claimed, and organized records make that process faster.

State tax treatment of hearing aid deductions

Most states follow federal tax rules and allow the same medical expense deduction. However, some states do not allow a medical expense deduction at all, or they set a different threshold. A few states have special deductions or credits for hearing aids or hearing loss that may be more generous than the federal deduction.

Check your state's tax instructions or contact your state tax agency to learn whether hearing aids are deductible on your state return. If you live in a state with no income tax, this does not apply. If you moved during the year or worked in a state different from where you live, you may file returns in multiple states, and the rules may differ.

Frequently Asked Questions

Can I deduct hearing aids if I do not itemize?

No. Medical deductions are only available if you itemize on Schedule A. If you take the standard deduction, you cannot deduct hearing aids or any other medical expenses, even if they exceed the 7.5 percent threshold.

What if my employer paid for my hearing aids?

If your employer paid the full cost as a benefit, you generally cannot deduct it because you did not pay for it. If you paid part of the cost out of pocket, you can deduct only your portion. Check your employer's plan documents to see what you paid versus what the employer covered.

Do I have to deduct hearing aids in the year I bought them?

Yes. You deduct medical expenses in the year you paid for them, not the year you used them. If you bought hearing aids in December 2024, you deduct them on your 2024 return, even if you did not start wearing them until 2025.

Can I deduct hearing aids for my spouse or dependent?

Yes, if you paid for them. Medical expenses for your spouse and dependents count toward your household total for the 7.5 percent threshold. You must claim them on your return, not on theirs.

What if my hearing aids cost more than my annual income?

High-cost hearing aids do not change the rules. You still must exceed the 7.5 percent threshold and itemize to get any deduction. If your medical expenses are very high, you may be able to deduct a large portion, but the threshold still applies.