Are Dental Expenses Tax Deductible?
Key takeaways:
Dental expenses may be tax deductible if they help prevent or alleviate dental disease.
You are allowed to deduct dental expenses only if your eligible medical expenses total more than 7.5% of your adjusted gross income. But you must itemize deductions to claim this tax benefit.
You can also deduct your dental insurance premiums if you, your spouse, your dependent, or your child under age 27 is not eligible to participate in an employer-sponsored health plan.
Table of contents
Dental costs can add up. Major procedures like dental implants and full-mouth periodontal surgery can cost thousands of dollars. But even regular treatments can be expensive if you don’t have insurance. On average, dental cleanings can cost $75 to $200, depending on where you live.
You may be able to deduct your dental expenses on your tax return to lower your out-of-pocket costs. But there are limitations you need to be aware of before you file your yearly taxes.
Are dental expenses tax deductible?
Yes, dental expenses are tax deductible as part of your overall medical expenses. This is also true for people who are self-employed. You can deduct the total amount you paid for dental care during the year if your expenses meet the requirements. You typically cannot deduct payments for future care.
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.
Your expenses may qualify for tax deductions if they’re medically necessary. Here’s a list of tax-deductible healthcare costs, including vision, dental, and more.
Do you have a health savings account or a flexible spending account? You can use these health accounts to pay for qualified dental expenses.
Considering dentures? Dentures can cost thousands of dollars depending on the type of dentures you need and the materials used. Here are some other costs to consider.
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
Dental bondings
Dental checkups
Dental conference registration and transportation (if related to a dental procedure)
Fluoride treatments
Gum surgery
Oral surgery
Prescription medications
Tooth repair
X-rays
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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:
Add up your dental expenses. The total of the expenses listed in the above example is $9,700.
Determine your AGI. For this exercise, let’s say your AGI is $80,000.
Find your AGI threshold. To do this, multiply your AGI by 7.5%. In this case, your AGI threshold would be $6,000.
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.
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.
How do you claim dental care on your taxes?
When deducting dental expenses, you will need to use the Schedule A tax form. This tax form is used to calculate your itemized deductions.
At the top of the form, there is a section for medical and dental expenses. Here, you will enter the total amount of itemized deductions. There is another line to calculate the 7.5% AGI threshold.
On the Schedule A form, you can also enter nonmedical itemized deductions to help you calculate your total deductions for the year. These include state and local taxes, mortgage interest, and gifts to charity. You’ll add these amounts up on line 17. You’ll then fill in the amount of your total annual deductions on line 12 of your Form 1040.
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:
Mouthwash
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
The IRS requires taxpayers to have adequate documentation to support any deductions claimed on their tax return, including medical and dental expenses. Having proper documentation ensures that you can support your deduction if you are audited. A receipt from a healthcare professional is a simple way to prove your dental expenses. If you lose your receipt, contact your dental office to obtain another one. There may be other ways you can prove your payment, but it’s best to speak with a qualified tax professional regarding your situation.
You can generally include dental expenses you paid for your spouse or dependents as part of your itemized medical and dental deductions. It’s important to keep adequate documentation, such as receipts, invoices, and insurance statements, for your spouse and dependents in case of an IRS audit. Keep in mind that the total of your medical and dental expenses must exceed the 7.5% of AGI threshold for them to be deductible.
The bottom line
Dental care can be costly, but you can reduce your out-of-pocket expenses with tax deductions. There are limits to what and how much you can deduct. To qualify as deductions, dental expenses must be for the prevention or alleviation of dental disease.
You can deduct dental expenses only if your total medical expenses are more than 7.5% of your adjusted gross income. And you must itemize deductions on a Schedule A tax form to claim the benefit.
Make sure you keep clear records of your deducted expenses in case you are audited by the IRS. And contact a qualified tax professional to ensure you don’t miss any tax benefits.
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References
Internal Revenue Service. (2024). Can I deduct my medical and dental expenses?
Internal Revenue Service. (2024). How long should I keep records?
Internal Revenue Service. (2024). Publication 502 (2024), medical and dental expenses.
Internal Revenue Service. (2024). Topic no. 502, medical and dental expenses.
Internal Revenue Service. (2025). Definition of adjusted gross income.
This article is solely for informational purposes. This article is not professional advice concerning insurance, financial, accounting, tax, or legal matters. All content herein is provided “as is” without any representations or warranties, express or implied. Always consult an appropriate professional when you have specific questions about any insurance, financial, or legal matter.
