Medical Equipment Tax Deductions: What Devices and Home Health Equipment Qualify in 2025

Medical equipment and devices can be expensive — and many of them qualify as deductible medical expenses. From CPAP machines and hearing aids to wheelchairs and home modifications for disability, the IRS recognizes a wide range of equipment costs. Here’s what qualifies, what doesn’t, and how to claim these deductions in 2025.

The General Rule for Medical Equipment

Medical equipment and devices are deductible as medical expenses when they are primarily used to prevent or alleviate a physical or mental condition or illness. The equipment must be used for medical purposes — not general health, convenience, or comfort — though there are some nuances around equipment that has both medical and non-medical uses.

Commonly Deductible Medical Equipment

The following types of medical equipment and devices are generally deductible:

Respiratory and Sleep Equipment

CPAP and BiPAP machines — Prescribed for sleep apnea, these are fully deductible, including the machine, masks, tubing, and supplies
Nebulizers — Prescribed for asthma or other respiratory conditions
Oxygen equipment and concentrators — Prescribed for COPD, emphysema, or other conditions requiring supplemental oxygen

Hearing and Vision Equipment

Hearing aids and batteries — Fully deductible, including the cost of the device and ongoing battery replacements
Prescription eyeglasses and contact lenses — Including lens replacement and contact lens solution
Guide dogs and their care — The cost of a guide dog or other service animal used for a medical condition is deductible, including food, veterinary care, and training

Mobility and Physical Support Equipment

Wheelchairs and motorized scooters — Fully deductible when prescribed for a mobility-limiting medical condition
Walkers, crutches, and canes — Medically necessary mobility aids
Prosthetic limbs — Fully deductible, including ongoing maintenance and replacements
Orthopedic devices and braces — Including knee braces, back braces, and custom orthotics when prescribed by a physician

Monitoring and Treatment Devices

Blood glucose monitors — Including the device, test strips, lancets, and supplies for people with diabetes
Continuous Glucose Monitors (CGMs) — Devices like Dexcom or FreeStyle Libre, including sensors and transmitters
Blood pressure monitors — Home blood pressure cuffs prescribed or recommended for managing hypertension
Insulin pumps — Fully deductible for diabetics, including pump supplies and infusion sets
Dialysis equipment — For patients on home dialysis
TENS units — When prescribed by a physician for chronic pain management

Home Modifications for Medical Conditions

Capital improvements to your home that are primarily for medical care — and that don’t increase the value of your home above its pre-modification value — can be deductible as medical expenses. These include:

Wheelchair ramps
Widening doorways for wheelchair access
Grab bars and handrails in bathrooms
Stair lifts and elevator additions for disability access
Lowering kitchen cabinets and countertops for wheelchair users
Walk-in tubs or roll-in showers prescribed for a medical condition

Important note: if the modification increases your home’s value, only the portion of the cost that exceeds the increase in value is deductible. For modifications that don’t increase value at all (like most accessibility adaptations), the full cost is potentially deductible.

What Medical Equipment Is Not Deductible?

Some health-related devices and equipment don’t qualify:

General fitness equipment — Treadmills, stationary bikes, weight sets, and similar equipment for general fitness don’t qualify, even if a doctor recommends exercise. The exception is equipment specifically prescribed to treat a specific diagnosed condition.
Consumer health wearables — Smartwatches (like Apple Watch) and fitness trackers used for general health monitoring are not deductible, even if you track your heart rate or sleep. The IRS has not yet recognized general wellness wearables as medical devices.
Air purifiers and humidifiers — Generally not deductible for general use, though there’s an exception if you have a documented allergy or respiratory condition and a physician specifically prescribes one to treat it. Even then, only a portion may be deductible.
Swimming pools and hot tubs — Not deductible for general health or even for doctor-recommended exercise, unless you can show the pool was installed specifically for medically necessary hydrotherapy treatment that isn’t available elsewhere. The IRS scrutinizes these claims heavily.

Prescription vs. OTC: Does It Matter for Equipment?

Unlike medications, where the prescription requirement is critical, medical equipment doesn’t always need a formal prescription to be deductible. The key test is whether the equipment is primarily for medical care. However, having a physician’s prescription or written recommendation strengthens your position significantly, especially for items that could have dual uses (like an air purifier or ergonomic chair). When in doubt, get documentation from your doctor.

The 7.5% AGI Threshold Applies

Equipment costs count as part of your total medical expenses, subject to the 7.5% AGI floor. If you bought a $3,000 hearing aid and a $1,500 CPAP machine this year, those costs combine with your other medical expenses to help clear the threshold. Expensive equipment like hearing aids, prosthetics, and accessibility home modifications can meaningfully contribute to exceeding the floor.

FSA and HSA Coverage for Medical Equipment

Many medical devices and equipment items are eligible expenses for FSA and HSA accounts — often a more tax-efficient option than the itemized deduction, since you save taxes on every dollar rather than only on amounts above the 7.5% floor. Check the IRS’s list of FSA/HSA-eligible expenses or your plan documentation. Equipment paid for with FSA or HSA funds cannot also be deducted on Schedule A.

The Bottom Line

Medical equipment — from CPAP machines and hearing aids to wheelchairs and insulin pumps — is broadly deductible as a medical expense. General fitness equipment and consumer wellness gadgets don’t qualify. For borderline items, get documentation from your physician connecting the device to a specific medical condition. When combined with other medical expenses, equipment costs can help push your total above the 7.5% AGI threshold needed to take the deduction.