Yes, CPAP supplies are tax deductible: the IRS treats CPAP machines, masks, tubing, filters, and related supplies as qualified medical expenses because they treat obstructive sleep apnea.1Office of the Law Revision Counsel. 26 USC 213 – Medical, Dental, Etc., Expenses How you actually capture that tax break depends on the route you take. You can itemize the costs on Schedule A, or you can pay for them with pre-tax dollars through a Health Savings Account or Flexible Spending Arrangement. For most people, the pre-tax account route delivers a bigger and more reliable benefit.
What CPAP Items Qualify
The IRS defines deductible medical expenses to include the “costs of equipment, supplies, and diagnostic devices” needed for diagnosis or treatment of disease.2Internal Revenue Service. Publication 502 Medical and Dental Expenses For sleep apnea therapy, that covers the machine itself plus everything you need to run it: masks, mask cushions, headgear, tubing, air filters, humidifier water chambers, and cleaning supplies.
BiPAP and APAP machines qualify on the same basis. A prescribed travel CPAP unit in addition to your home machine also counts if it’s medically necessary. What doesn’t qualify: over-the-counter anti-snoring devices that aren’t prescribed for sleep apnea. The dividing line is a prescription or physician’s order for the equipment.
Only what you actually paid out of pocket counts. Any amount reimbursed by insurance, Medicare, or another source has to be subtracted before you claim anything.2Internal Revenue Service. Publication 502 Medical and Dental Expenses If your insurer covers $600 of a $900 machine, only the $300 you paid is a deductible expense.
Itemizing on Schedule A and the 7.5% AGI Floor
When you itemize instead of taking the standard deduction, CPAP costs go into your total medical expenses on Schedule A. The limitation: you can only deduct the portion of total medical expenses that exceeds 7.5% of your adjusted gross income.3Internal Revenue Service. Topic No. 502, Medical and Dental Expenses For many taxpayers, that floor eats the deduction entirely.
An example. AGI of $80,000, total qualified medical expenses of $7,000 for the year including $2,500 in CPAP costs. The 7.5% floor is $6,000. You deduct $1,000, the amount above the floor. Drop total medical spending to $5,500 and the deduction disappears, even though you still spent thousands on necessary equipment.
There’s a second hurdle before the first one even matters. Itemizing only pays off when your total itemized deductions beat 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 your main reason for considering itemization, the math rarely works unless you also carry substantial mortgage interest, state and local taxes, or other large medical bills.
One boundary for self-employed taxpayers: the above-the-line self-employed health insurance deduction is limited to premiums and doesn’t extend to medical equipment or supplies.5Internal Revenue Service. Instructions for Form 7206 CPAP costs still go on Schedule A with the 7.5% AGI floor applied.
Paying Pre-Tax With an HSA or FSA
For most people, paying for CPAP equipment through a Health Savings Account or Flexible Spending Arrangement beats itemizing. Money in these accounts was never taxed at all. It’s exempt from federal income tax, Social Security tax, and Medicare tax, so every dollar you spend on CPAP supplies from an HSA or FSA effectively saves you your combined marginal rate. No AGI floor. No standard-deduction comparison.
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, plus an extra $1,000 catch-up if you’re 55 or older.6Internal Revenue Service. Revenue Procedure 2025-19 Unused HSA funds roll over indefinitely, and the account is yours regardless of job or health plan changes.
Flexible Spending Arrangements
An FSA is offered through your employer on a use-it-or-lose-it basis. The 2026 health care FSA contribution limit is $3,400 per employee. Unspent funds generally expire at the end of the plan year, though some employers offer a grace period of up to two and a half months or allow a limited carryover. Because CPAP supplies are recurring and predictable, an FSA works well for them if you estimate annual spending carefully and don’t overcontribute.
No Double Dipping
You can’t deduct a CPAP expense on Schedule A if you already paid for it with HSA or FSA funds. The IRS is explicit: expenses paid with tax-free HSA distributions or reimbursed through an FSA cannot be included in the medical expense deduction.2Internal Revenue Service. Publication 502 Medical and Dental Expenses If you swipe your HSA card at the CPAP supplier, the tax benefit is done; you got it through the pre-tax contribution.
Related Sleep Apnea Costs That Also Qualify
The diagnostic side of sleep apnea generates deductible costs too. Sleep studies, whether done at a sleep center or with a home testing kit, count as medical expenses under the same rules that cover diagnostic devices and physician-ordered tests.2Internal Revenue Service. Publication 502 Medical and Dental Expenses Including those charges can help clear the 7.5% AGI floor in a year when you might otherwise fall short.
Travel to related appointments also qualifies. Driving to a sleep specialist, a CPAP fitting, or a titration follow-up is deductible at the IRS medical mileage rate of 20.5 cents per mile for 2026, plus parking and tolls.7Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate at 72.5 Cents per Mile The per-mile amount is small, but it adds up if you travel significant distances to a specialist.
Records to Keep
Whichever route you take, keep documentation that supports the expense.8Internal Revenue Service. Topic No. 305, Recordkeeping For each CPAP purchase, save the receipt or invoice showing the date, item, and amount paid. If insurance covered part of the cost, hold onto the Explanation of Benefits so you can show your out-of-pocket share. Keep a copy of the original CPAP prescription or a letter of medical necessity from your doctor. The IRS doesn’t ask for it at filing, but if your return is examined, that document proves the expense wasn’t elective.
Retain these records for at least three years from the date you file the return claiming the expense.8Internal Revenue Service. Topic No. 305, Recordkeeping If you file early, the three-year clock starts from the return’s due date, not the date you filed. The same documentation standards apply to HSA and FSA expenses even though you aren’t claiming an itemized deduction; your account administrator or the IRS can ask for proof that a distribution was used for a qualified expense.