Publication 502 from the IRS states that deductible medical expenses include "the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it." If the warranty covers the repairs, maintenance or replacement, you can included it as a deductible medical expense on your tax return.
Qualified medical expenses in excess of 7.5% of adjusted gross income (AGI) are deductible as itemized deductions.
Publication 502, Medical & Dental Expenses
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