Medical Equipment Deduction: Wheelchairs, Hearing Aids & More
Which durable medical equipment and devices may qualify as deductible medical expenses — and how to claim them.
Quick Answer
Yes, durable medical equipment (DME) may be deductible as a medical expense when you itemize deductions. Qualifying items include wheelchairs, hearing aids, CPAP machines, crutches, blood pressure monitors, and other equipment prescribed for a medical condition. Your total unreimbursed medical expenses must exceed 7.5% of your adjusted gross income (AGI) to produce a deduction.
What Medical Equipment May Qualify?
The IRS defines deductible medical equipment as items primarily used to treat, diagnose, or prevent a specific medical condition — not for general wellness or personal comfort.
| Equipment | Deductible? |
|---|---|
| Wheelchair or scooter | ✓ Yes |
| Hearing aids and batteries | ✓ Yes |
| CPAP / BIPAP machine and supplies | ✓ Yes |
| Crutches, walkers, canes | ✓ Yes |
| Blood pressure monitor (prescribed) | ✓ Yes |
| Glucose monitor and test strips | ✓ Yes |
| Insulin pump and supplies | ✓ Yes |
| Oxygen equipment and tanks | ✓ Yes |
| Hospital bed (home use, prescribed) | ✓ Yes |
| Prosthetics and orthotic devices | ✓ Yes |
| Stair lift or home accessibility ramp | ✓ Yes (if medically necessary) |
| General fitness equipment | ✗ No |
| Air purifier (general comfort) | ✗ No (unless prescribed) |
| Hot tub or spa | ✗ No (usually) |
The Prescription Requirement
Most qualifying medical equipment requires a doctor’s prescription or recommendation for a specific diagnosed condition. Equipment purchased for general health maintenance — even if beneficial — typically does not qualify. When in doubt, ask your doctor to document in writing that the equipment is medically necessary.
Home Modifications as Medical Expenses
Certain home modifications made for medical reasons may qualify as medical expenses. The key rule is that the modification must be primarily for medical care — and only the amount that exceeds any increase in your home’s value is deductible.
Potentially qualifying modifications include:
- Wheelchair ramps and widened doorways
- Grab bars and handrails in bathrooms
- Lowered kitchen counters for wheelchair access
- Stair lifts and chair lifts (medically prescribed)
- Entrance ramps replacing steps
Example Calculation
Hearing aids: $3,200 | CPAP supplies (annual): $480 | Wheelchair repair: $350
Total equipment costs: $4,030
Insurance reimbursement: $1,500
Unreimbursed equipment costs: $2,530
Other medical expenses: $3,100
Total medical: $5,630 | AGI: $60,000 | 7.5% threshold: $4,500
Deductible: $5,630 − $4,500 = $1,130
How to Claim Medical Equipment Deductions
- Keep receipts for all equipment purchases and repairs
- Retain prescriptions or doctor’s notes recommending the equipment
- Subtract any insurance, FSA, or HSA reimbursements
- Add unreimbursed costs to all other qualifying medical expenses
- Report on Schedule A, Line 1 when itemizing
Tips for Maximizing Your Medical Equipment Deduction
Get prescriptions in writing — For any equipment that could be questioned, having a written prescription or letter of medical necessity from your doctor strengthens your documentation significantly.
Don’t forget ongoing supplies — CPAP filters, glucose test strips, hearing aid batteries, and other consumables associated with your equipment are also deductible. These small costs add up meaningfully over a year.
Bundle with all medical costs — Equipment costs combine with dental, vision, prescriptions, and medical travel to reach the 7.5% threshold.
Common Questions
Can I deduct a CPAP machine?
Yes. A CPAP or BIPAP machine prescribed for sleep apnea is a qualifying medical device. Both the machine and ongoing supplies (masks, filters, tubing) are deductible as unreimbursed medical expenses.
Is a gym membership or exercise equipment deductible?
Generally no — even if a doctor recommends exercise. The IRS distinguishes between equipment with a specific medical purpose and general fitness items. A rare exception exists if equipment is prescribed for a specific diagnosed condition (e.g., a stationary bike for a defined cardiac rehabilitation program with documented medical necessity).
What if Medicare or insurance covers part of the cost?
Only your out-of-pocket portion qualifies. Subtract any Medicare, Medicaid, or private insurance reimbursement before calculating your deductible amount.