Hearing aids are one of the more expensive out-of-pocket medical costs Americans face — a quality pair can run $3,000–$7,000 or more. The good news: hearing aids are explicitly listed as a deductible medical expense by the IRS, and everything that goes with them — batteries, fittings, maintenance, audiologist exams — qualifies too. Here’s the complete picture.
Hearing Aids Are an IRS-Listed Qualifying Medical Expense
IRS Publication 502 explicitly states: “You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it.” This is one of the clearest deduction categories in the code — no ambiguity, no gray area. If you paid for hearing aids out-of-pocket, the expense qualifies.
What Hearing Aid-Related Costs Qualify?
- The hearing aids themselves — behind-the-ear, in-the-ear, in-the-canal, receiver-in-canal, completely-in-canal, invisible-in-canal styles; all qualify regardless of style or technology level
- Batteries — disposable zinc-air batteries or rechargeable battery packs
- Repairs and maintenance — professional cleaning, tubing replacement, receiver replacement, moisture treatment
- Audiologist exam and fitting — hearing evaluation, audiogram, custom fitting appointment
- Extended warranty or service plans — if paid as part of the hearing aid purchase for ongoing medical maintenance
- Custom earmolds — replacement earmolds for behind-the-ear devices
- Transportation to audiologist appointments — mileage at 21¢/mile (2025 rate), parking, tolls
- Cochlear implant surgery and device — fully deductible; cochlear implants are surgical medical devices
- Bone-anchored hearing aids (BAHA) — surgically implanted devices; deductible including surgery
- Hearing aid accessories — TV streamers, remote microphones, Bluetooth accessories that function as medical components of the hearing system
OTC Hearing Aids: Still Deductible
The FDA’s 2022 rule allowing over-the-counter (OTC) hearing aids to be sold without a prescription created a new affordable category of devices. OTC hearing aids from brands like Jabra Enhance, Sony, Eargo, Lexie, and others are deductible medical expenses just like prescription hearing aids — they correct hearing loss, which qualifies them under Publication 502’s definition. Keep your receipt and any documentation showing they’re FDA-cleared OTC hearing aids.
The 7.5% AGI Threshold: Hearing Aids Often Clear It
Because hearing aids are expensive, they frequently push total medical expenses over the 7.5% AGI threshold — especially for older Americans with multiple qualifying medical costs.
| AGI | 7.5% Floor | Hearing Aid Cost | Other Medical | Deductible Amount |
|---|---|---|---|---|
| $50,000 | $3,750 | $5,000 (one ear) | $1,200 | $2,450 |
| $45,000 | $3,375 | $6,800 (both ears) | $600 | $4,025 |
| $60,000 | $4,500 | $4,200 (mid-range pair) | $1,800 | $1,500 |
| $35,000 | $2,625 | $2,000 (OTC pair) | $1,500 | $875 |
At a $6,800 pair of hearing aids with a $50,000 AGI (floor: $3,750), you could have a $3,050 deduction from hearing aids alone — saving roughly $671 in federal taxes at the 22% bracket. Use our medical expense calculator to estimate your specific situation.
Hearing Aids for Dependents: Also Deductible
If you pay for hearing aids for a qualifying dependent — a child with hearing loss, an elderly parent you claim as a dependent — those costs count in your Schedule A medical expense deduction. Pediatric hearing aids and cochlear implants are particularly expensive, and families with hearing-impaired children often have substantial qualifying medical expenses. See our dependent medical expenses guide.
HSA and FSA: Hearing Aids Are Eligible
Hearing aids are an HSA and FSA-eligible expense. Using an HSA or FSA to pay for hearing aids is often more tax-efficient than Schedule A because there’s no 7.5% AGI floor — you save taxes from the first dollar. If you have an HSA or FSA with available funds, use those first. Any unreimbursed balance can then go on Schedule A.
In 2025, HSA contribution limits are $4,300 (self-only plan) and $8,550 (family plan). For a $5,000 hearing aid purchase, contributing an additional $5,000 to your HSA (if eligible) and using it for the hearing aids saves taxes dollar-for-dollar at your marginal rate — better than the Schedule A approach for most people.
How to Claim Hearing Aid Costs on Your Return
Hearing aid costs go on Schedule A, Line 1 (medical and dental expenses), combined with all other unreimbursed qualifying medical expenses. Subtract 7.5% of your AGI from the total, and the remainder is your deduction. You must itemize rather than take the standard deduction for this to produce any benefit.
Documentation: Keep your audiologist’s invoice showing the fitting exam, device model(s), and total cost. For batteries and recurring supplies, a year-end receipt summary or credit card statements work fine.
Frequently Asked Questions
Are Bluetooth hearing aids deductible?
Yes. Modern hearing aids with Bluetooth streaming capabilities are still medical devices — the Bluetooth feature is incidental to their primary purpose of treating hearing loss. The entire cost is deductible.