If the examiner finds: Then …
Tinnitus is a symptom of the veteran's service-connected hearing loss (secondary SC) concede that the hearing loss and tinnitus result from the same etiology. Therefore, SC is warranted for tinnitus on a direct basis in these cases.

If the hearing loss is service-connected and the examiner states that the veteran's tinnitus is a symptom of the hearing loss, the VA concedes that the hearing loss and tinnitus result from the same etiology. Therefore, service connection is warranted for tinnitus on a direct basis in these cases. See VA Adjudication Manual, M21-1MR, III.iv.4.D.3.c (April 9, 2019). | | ◦ tinnitus is not related to hearing loss

or   ◦ is unable to determine the etiology within a reasonable degree of certainty

or   ◦ there is no hearing loss | determine, based on all the evidence of record, whether or not the etiology of tinnitus requires further assessment by one of more additional examinations.   Note:  The type and need for any additional examination(s) will depend on the Veteran’s claim as to the cause of tinnitus.   Examples: