You can deduct certain dental expenses from your taxes, but specific conditions and rules set by the Internal Revenue Service (IRS) apply. Taxpayers may claim a deduction for qualified medical and dental expenses if they meet particular criteria, primarily involving the total amount of these expenses relative to their income. Dental expenses are generally treated similarly to medical expenses for tax purposes.
Understanding Eligibility
You can generally include medical and dental expenses paid for yourself, your spouse, and your dependents. To qualify as a dependent, they must typically be a qualifying child or relative, and a U.S. citizen or national, or a resident of the United States, Canada, or Mexico.
A qualifying child generally needs to meet age, residency, and support tests, such as being under 19 at year-end or under 24 if a full-time student, and having lived with you for over half the year.
For a qualifying relative, they cannot be another person’s qualifying child, must meet specific relationship or residency tests, and their gross income for 2024 must be less than $5,050. You must also provide more than half of their financial support. The individual must have been your spouse or dependent when the services were provided or paid for.
What Dental Expenses Qualify
Many types of dental care expenses are deductible if they are for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body. Common examples include routine checkups, cleanings, X-rays, fillings, and extractions. More involved treatments such as crowns, bridges, dentures, and braces for orthodontic correction are also typically deductible. Prescription medications obtained for dental conditions are included, as are certain dental appliances. Travel costs to receive dental care, such as gas, parking, or public transportation fares, can also be considered deductible. For a comprehensive list, taxpayers can refer to IRS Publication 502.
What Dental Expenses Do Not Qualify
Not all dental costs are eligible for a tax deduction, particularly those focused on cosmetic enhancement rather than medical necessity. Expenses solely for improving appearance, such as teeth whitening or veneers that are not medically necessary, do not qualify. Non-prescription items like toothpaste, mouthwash, or other hygiene products are also generally not deductible. You cannot include expenses reimbursed by other sources, such as dental insurance, an employer-sponsored health plan, a Flexible Spending Account (FSA), or a Health Savings Account (HSA). Only the unreimbursed portion of qualifying dental expenses can be considered for a deduction.
Meeting the Income Threshold
Deducting dental expenses requires meeting an Adjusted Gross Income (AGI) threshold. You can only deduct the amount of qualified medical and dental expenses that exceeds 7.5% of your AGI. This means that if your total eligible expenses do not surpass this percentage of your AGI, you cannot claim any deduction. For example, if your AGI is $60,000, the first $4,500 (7.5% of $60,000) of your medical and dental expenses are not deductible. If your total qualifying expenses were $12,000 in this scenario, you would subtract the $4,500 threshold, leaving $7,500 as the potentially deductible amount. This 7.5% threshold was set permanently by the Consolidated Appropriations Act of 2021.
Claiming Your Deduction
To claim a deduction for dental expenses, you must itemize on Schedule A (Form 1040), rather than taking the standard deduction. Itemizing makes financial sense only if your total itemized deductions, including medical expenses, state and local taxes, and charitable contributions, exceed your standard deduction amount. Standard deduction amounts are generally higher now, making itemizing less common for some taxpayers.
Maintaining meticulous records is important for claiming this deduction. Keep detailed documentation, including receipts, billing statements from dental providers, and Explanation of Benefits (EOB) statements from your insurance company. These records should clearly show the procedure type, amount paid, payment date, and any reimbursements received. For personalized advice, consult a qualified tax professional.