Are Dental Expenses Tax Deductible?

For a dental expense to be tax deductible, the treatment or item must be for the prevention or alleviation of dental disease, according to the IRS. It cannot be solely for cosmetic purposes, like teeth whitening.

You are allowed to deduct dental expenses only if you itemize the deductions on your tax return. Your total qualified medical expenses must exceed 7.5% of your adjusted gross income (AGI). AGI is your total income — including wages, dividends, and capital gains — minus adjustments to income, like student loan interest and retirement contributions.

If you claim the standard deduction, you will not be eligible to deduct dental expenses. The IRS has an interactive tax tool to help you determine if you can deduct your dental expenses.

Which dental expenses are tax deductible?

Generally, you can deduct the costs of routine dental checkups, surgeries, medication, and treatments. Travel and transportation costs to reach your dental facility may also be considered deductible. But all expenses must be medically necessary to be tax deductible.

The IRS lets you deduct qualified dental expenses that have not been reimbursed by an insurance plan, an employer, or a health account. Below is a list of out-of-pocket dental expenses you can deduct for the diagnosis, mitigation, treatment, or prevention of dental disease:

• Application of sealants
• Braces
• Crowns
• Dental bondings
• Dental bridges
• Dental checkups
• Dental conference registration and transportation (if related to a dental procedure)
• Dental implants
• Dentures
• Extractions
• Fillings
• Fluoride treatments
• Gum surgery
• Invisalign
• Night guards
• Oral surgery
• Prescription medications
• Root canals
• Teeth cleanings
• Tooth repair
• X-rays

How do you determine how much you can deduct on your tax return?

Let’s say you have the following annual dental expenses, totaling $9,700, for your family:

• Dental cleanings: $1,400
• Dental implants: $6,000
• X-rays: $1,500
• Cavity fillings: $800

Here are five steps you should take to determine how much you can deduct on your tax return:

1. Add up your dental expenses. The total of the expenses listed in the above example is $9,700.
2. Determine your AGI. For this exercise, let’s say your AGI is $80,000.
3. Find your AGI threshold. To do this, multiply your AGI by 7.5%. In this case, your AGI threshold would be $6,000.
4. Calculate your deduction. Since you can deduct only expenses that exceed 7.5% of your AGI, you will have to subtract your AGI threshold ($6,000) from your total expenses ($9,700). In this case, you would be allowed to deduct $3,700.
5. Compare the itemized deductions amount with the standard deduction. In this example, your deduction would be $3,700. Compare with the standard deduction, which changes every year. If your itemized deduction is higher than the standard deduction, it makes sense to deduct the dental expenses on your tax return.

What documentation do you need to claim dental expenses?

It’s important to keep documentation, such as receipts and statements, to prove that you paid for the dental expenses you’re deducting. The IRS recommends you keep a record of:

• The type of procedure or item purchased
• The amount paid and the date of the payment
• The amount of any reimbursement, like from a health savings account, a flexible spending account, or dental insurance

A receipt or bill for the procedure or item should have much of this information. You can use these documents as defense during an IRS audit if needed. You should maintain these records for at least 3 years.

Are there any dental expenses you can’t deduct from your taxes?

Generally, the IRS does not let you deduct expenses for cosmetic treatments. For example, gum contouring, which involves reshaping your gumline to improve the look of your teeth or smile, is typically considered an elective procedure. It wouldn’t be considered a qualified dental expense unless the procedure is done for oral health purposes.

There are exceptions. For example, if you are in a car accident that damages your mouth, you can deduct the cost of reconstructive surgery.

Some dental procedures, such as a crown, may be considered both cosmetic and medically necessary. A crown may improve the appearance of a tooth, but it also increases the tooth’s strength. Since there is a clear medical reason for it, the procedure is likely tax deductible.

Here are some expenses the IRS does not let you deduct:

• Dental veneers
• Mouthwash
• Nonprescription medication
• Teeth whitening
• Toothbrushes
• Toothpaste

You also won’t be able to deduct expenses that are reimbursed by your employer or health insurance plan.

Can you deduct dental insurance premiums on your taxes?

Yes, dental insurance premiums you paid in the current year may be tax deductible. This is also true for the premiums of your spouse and dependents under age 27. But you need to itemize the deductions on your tax return to claim this benefit.

You generally cannot deduct premiums paid by an employer-sponsored insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Also, any other medical or dental expenses paid by an employer-sponsored plan cannot be deducted unless those amounts are also reported as taxable income on your W-2. Typically, you can deduct premiums only for months you are not eligible to participate in an employer-sponsored  insurance plan through your job, your spouse’s job, your dependent, or your child under age 27. If you have an Affordable Care Act marketplace plan, you can deduct only the portion of your premiums not covered by federal subsidies.

If you receive insurance through the Consolidated Omnibus Budget Reconciliation Act (COBRA), you can deduct the full cost of your healthcare premiums. COBRA lets you keep your existing coverage for a certain period of time after you leave a job. But you are responsible for both your portion of the monthly insurance premiums and the part your employer paid on your behalf.

Frequently asked questions