Yes, CPAP supplies are tax deductible. The IRS treats a CPAP machine and the supplies that keep it running as medical expenses for “diagnosis, cure, mitigation, treatment, or prevention of disease,” because the therapy treats obstructive sleep apnea.1Office of the Law Revision Counsel. 26 USC 213 – Medical, Dental, Etc., Expenses Whether you actually see a tax benefit, though, depends on how you pay. The two routes are itemizing on Schedule A or using pre-tax dollars from a Health Savings Account or Flexible Spending Arrangement, and for most people the pre-tax account delivers the bigger and more reliable break.
What CPAP Items Qualify
The IRS counts “equipment, supplies, and diagnostic devices” needed to treat a disease as medical expenses.2Internal Revenue Service. Publication 502 Medical and Dental Expenses For CPAP therapy, that covers the machine itself and the recurring parts you replace to keep using it:
- CPAP, BiPAP, and APAP machines
- Masks, mask cushions, and headgear
- Tubing and air filters
- Humidifier water chambers
- Cleaning supplies
A second machine qualifies too when your doctor prescribes it, such as a travel CPAP in addition to your home unit. The dividing line is the prescription. Over-the-counter anti-snoring devices that aren’t prescribed for sleep apnea don’t qualify, even if they look similar.
Itemizing on Schedule A: The 7.5% AGI Floor
If you itemize instead of taking the standard deduction, CPAP costs go into your total medical expenses on Schedule A. You can only deduct the portion of those total medical expenses that exceeds 7.5% of your adjusted gross income.3Internal Revenue Service. Topic No. 502, Medical and Dental Expenses
A quick example. If your AGI is $80,000, the floor is $6,000. Say your total qualified medical expenses for the year come to $7,000, including $2,500 in CPAP costs. Only the $1,000 above the floor is deductible. If your medical total were $5,500, you’d get nothing, even after spending thousands on necessary equipment.
There’s a second hurdle. Itemizing only pays off when your total itemized deductions exceed the standard deduction. For 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.4Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 If CPAP costs are the main reason you’re considering itemizing, the math rarely works unless you also have substantial mortgage interest, state and local taxes, or other large medical bills in the same year.
Only out-of-pocket amounts count. Anything insurance, Medicare, or another source reimbursed has to be subtracted before you calculate the deduction.2Internal Revenue Service. Publication 502 Medical and Dental Expenses If your insurer paid $600 of a $900 machine, only your $300 share is deductible.
HSAs and FSAs: Usually the Better Route
Paying for CPAP equipment through a Health Savings Account or Flexible Spending Arrangement generally beats itemizing. The money going into these accounts was never taxed, so it’s exempt from federal income tax, Social Security tax, and Medicare tax. Every dollar you spend on CPAP supplies from one of these accounts saves you your combined marginal rate, with no AGI floor to clear.
Health Savings Accounts
An HSA is available if you’re enrolled in a high-deductible health plan. For 2026, a qualifying HDHP has a minimum deductible of $1,700 for self-only coverage or $3,400 for family coverage. The 2026 contribution limits are $4,400 for self-only coverage and $8,750 for family coverage, with an extra $1,000 catch-up contribution if you’re 55 or older.5Internal Revenue Service. Revenue Procedure 2025-19 Unused HSA funds roll over indefinitely, and the account stays with you if you change jobs or health plans.
Flexible Spending Arrangements
An FSA comes through your employer and generally works on a use-it-or-lose-it basis. The 2026 health care FSA contribution limit is $3,400 per employee. Unspent funds typically expire at the end of the plan year, though some employers offer a grace period of up to two and a half months or a limited carryover. CPAP supplies are recurring and predictable, which makes an FSA a good fit as long as you estimate your annual spending carefully and don’t overcontribute.
Don’t Double-Dip
You cannot deduct a CPAP expense on Schedule A if you already paid for it with HSA or FSA funds. The IRS is explicit that expenses paid with tax-free HSA distributions or reimbursed through an FSA cannot be included in your medical expense deduction.2Internal Revenue Service. Publication 502 Medical and Dental Expenses If you swiped your HSA debit card at the DME supplier, the tax benefit is already baked in from the pre-tax contribution. Don’t claim it twice.
Related Sleep Apnea Costs
CPAP supplies aren’t the only piece that qualifies. Sleep studies, whether done at a sleep center or with a home testing kit, count because the IRS includes diagnostic devices and physician-ordered diagnostic tests in medical expenses.2Internal Revenue Service. Publication 502 Medical and Dental Expenses In-lab polysomnography can run $800 to $1,500 or more before insurance, so adding these in can help if you’re trying to clear the 7.5% floor.
Travel to medical appointments also counts. If you drive to a sleep specialist, a CPAP fitting, or a follow-up titration study, you can deduct mileage at the IRS medical rate of 20.5 cents per mile for 2026, plus parking and tolls.6Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate at 72.5 Cents per Mile The rate is modest, but it adds up if your specialist is a drive away.
What to Keep in Your Records
Hang on to documentation whether you’re itemizing or using a pre-tax account. For each CPAP purchase, save the receipt or invoice showing the date, item description, and amount paid.7Internal Revenue Service. Topic No. 305, Recordkeeping If insurance covered part of the cost, keep the Explanation of Benefits showing your out-of-pocket share. Also keep a copy of your original CPAP prescription or a letter of medical necessity from your doctor. The IRS doesn’t ask for it at filing time, but if your return is examined, that document shows the expense was medically necessary.
Keep these records for at least three years from the date you file the return claiming the expense.7Internal Revenue Service. Topic No. 305, Recordkeeping If you file early, the three-year clock runs from the return’s due date rather than when you actually filed. The same documentation standards apply to HSA and FSA spending even though no itemized deduction is involved, because your account administrator or the IRS can ask for proof that the distribution went to a qualified expense.