What Dental Expenses May Qualify?

The IRS includes dental care under the broader category of deductible medical expenses. Both preventive and restorative dental work may qualify — as long as it’s medically necessary rather than purely cosmetic.

Potentially deductible dental expenses include:

• Routine cleanings and checkups – Preventive care visits
• X-rays – Diagnostic imaging
• Fillings – Cavities and tooth restoration
• Tooth extractions – Including wisdom teeth removal
• Root canals – Endodontic treatments
• Crowns and bridges – Restorative procedures
• Dentures and implants – Full and partial replacements
• Braces and orthodontics – When medically necessary
• Gum disease treatment – Periodontal care
• Oral surgery – Medically necessary surgical procedures
• Dental anesthesia – Sedation for procedures

Dental costs can combine with other qualifying medical expenses like vision costs, prescriptions, and medical travel to reach the 7.5% AGI threshold. See our general medical costs overview for more on how the threshold works.

Dental Deduction Quick Reference

How to Claim Dental Expense Deductions

1. Collect all dental receipts, EOBs (Explanation of Benefits), and statements for the year
2. Subtract any reimbursements from your insurance or HSA/FSA
3. Add unreimbursed dental costs to all other medical expenses
4. Calculate your AGI for the tax year
5. Subtract 7.5% of your AGI from total medical expenses
6. The remaining amount is your deductible medical expense
7. Report on Schedule A, Line 1 (Medical and Dental Expenses)

What Dental Expenses Don’t Qualify?

The IRS distinguishes between medically necessary dental care and cosmetic procedures. The following generally do not qualify:

• Teeth whitening – Purely cosmetic, not medically necessary
• Cosmetic veneers – For appearance only (unless replacing damaged teeth)
• Toothpaste, floss, and mouthwash – Considered personal hygiene products
• Electric toothbrush – Personal care item, not a medical device
• Dental insurance premiums – Covered separately under health insurance deductions
• Reimbursed expenses – Any costs covered by insurance or paid from an FSA/HSA

Tips for Maximizing Your Dental Deduction

Time major procedures strategically – If you know you need a crown, implant, or orthodontic work, scheduling it in a year when you already have high medical expenses can help you clear the 7.5% AGI threshold. Bundling large expenses into one tax year may be more effective than spreading them across multiple years.

Don’t forget travel costs – If you drive to your dental appointments, that mileage may be deductible. Track those miles as part of your medical travel deduction — it all adds up toward the threshold.

Use an FSA or HSA strategically – FSA and HSA funds cover dental expenses tax-free, which may be more valuable than an itemized deduction depending on your tax bracket. Coordinate which expenses you pay out of pocket vs. through these accounts with a tax professional.

Keep all EOBs and receipts – Your insurance company sends Explanation of Benefits statements for every dental claim. These documents show what was charged, what insurance paid, and what you owe. Save them all — digitally is fine.

Bundle with all medical costs – Dental costs alone often don’t clear the 7.5% threshold. Combine with therapy, alternative medicine, mental health services, and all other qualifying expenses to maximize your total medical deduction.

Common Questions About Dental Deductions

Are braces tax deductible?

Braces and orthodontic treatment may be deductible as a medical expense when they are medically necessary — for example, to correct bite problems, jaw alignment, or other functional issues. Purely cosmetic orthodontics is less clear-cut and should be discussed with a tax professional.

Can I deduct dental implants?

Yes, dental implants to replace missing teeth are generally considered a deductible medical expense. They restore function rather than serving a purely cosmetic purpose, which is the key IRS distinction.

What if my dental insurance covered part of the cost?

You can only deduct the unreimbursed portion. If your insurance paid $800 of a $1,200 crown, only the $400 you paid out of pocket may be deductible. The same applies to any FSA or HSA reimbursements.

Can I deduct dental expenses for my children?

Yes. Dental costs for your dependent children may be included in your medical expense deduction. This includes their cleanings, fillings, braces, and any other qualifying dental care.

Do I need to itemize to deduct dental costs?

Yes. Medical and dental deductions require itemizing on Schedule A. If your standard deduction is larger than your total itemized deductions, you may not benefit from claiming dental expenses. A tax professional can help you determine which approach makes sense for your situation.