Get Your Free Guide to Dental Expense Tax Deductions

Understanding Dental Expenses and Tax Deductions

Many people pay for dental care out of their own pocket, whether it's routine cleanings, fillings, root canals, or orthodontic work. The Internal Revenue Service (IRS) recognizes that dental expenses can be a significant financial burden for families and individuals. The tax code allows people to deduct certain dental costs, but understanding which expenses qualify and how to claim them requires careful attention to IRS rules.

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Dental expenses fall into a category called "medical and dental expenses." According to IRS Publication 502, you may deduct medical and dental expenses that you paid for yourself, your spouse, or your dependents during the tax year. However, there are important limitations. For the 2024 tax year, you can only deduct medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI). This threshold is sometimes called the "floor" because your total expenses must clear this mark before any deduction applies.

The types of dental work that may be deductible include preventive care like cleanings and exams, restorative procedures such as fillings and crowns, oral surgery, periodontal treatments, and orthodontics. Even the cost of replacing missing teeth through dentures, bridges, or implants may be deductible. Additionally, related expenses such as X-rays, anesthesia, and dental extractions all count toward your deductible total.

What doesn't count? Cosmetic dentistry typically isn't deductible unless it corrects an injury or defect. For example, teeth whitening for appearance reasons won't be deductible, but dental work needed to restore function after an accident might be. It's essential to distinguish between cosmetic work and necessary dental treatment when calculating your deductions.

Practical Takeaway: Keep detailed records of every dental expense you pay during the year. Save receipts and invoices that describe the specific treatment provided. Track the date, provider name, amount paid, and the type of service. This documentation becomes crucial if you ever face questions about your deductions.

Who Can Claim Dental Deductions and How the Income Threshold Works

Understanding who can claim dental deductions starts with understanding the concept of dependent status and adjusted gross income. You may deduct dental expenses you pay for yourself, your spouse (if filing jointly), and any dependents you claim on your tax return. However, the person paying for the dental work must be the one claiming the deduction. If your adult child pays their own dental bills, they claim the deduction on their return, not you.

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The 7.5% AGI threshold is a critical number that determines whether you can deduct dental expenses at all. Let's work through an example. Suppose your AGI for 2024 is $60,000. Seven and a half percent of $60,000 equals $4,500. If your total medical and dental expenses (combined) for the year were $5,200, you could deduct only $700—the amount exceeding the threshold. If your combined medical and dental expenses were $4,300, you couldn't deduct anything because they don't exceed the 7.5% floor.

This threshold applies to your total medical and dental expenses combined, not dental expenses alone. This is important because many people have both medical and dental costs throughout the year. A visit to the hospital, prescription medications, vision care, mental health treatment, and medical equipment all count toward this combined total. Families with significant health expenses may find they cross the 7.5% threshold more easily when they combine all categories.

There are situations where claiming deductions becomes more strategic. For example, if you're married and file jointly, you combine both spouses' incomes to calculate AGI, which can lower your percentage threshold. If you're divorced or separated, you calculate the threshold based only on your individual income. Some people who have a year with unusually high dental or medical expenses might benefit from timing when they receive treatment. If you need dental work and you're close to the threshold, having the procedure done before December 31 adds it to the current year's expenses.

Practical Takeaway: Calculate your 7.5% AGI threshold before the end of the tax year. If you're approaching it, gather all medical and dental receipts from the year. If you know you'll exceed the threshold, organize your records now. If you're far below it, you may not benefit from itemizing deductions this year, so consult a tax professional about whether itemizing or taking the standard deduction works better for your situation.

What Dental Expenses Qualify for Deduction

The IRS maintains a detailed list of dental expenses that are deductible. Understanding this list helps you identify which receipts to keep and which expenses to include in your calculation. The list includes preventive and diagnostic procedures: regular cleanings, exams, and X-rays. These routine visits to the dentist for cleaning and checkup qualify for deduction.

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Restorative and treatment procedures make up a large portion of deductible dental expenses. Fillings for cavities are deductible. Root canal treatments, which address infected tooth pulp, are deductible. Extractions of teeth that cannot be saved are deductible. Crowns and bridges used to restore teeth are deductible. Dentures that replace missing teeth are deductible, including the cost of adjustments and repairs to dentures you already own. Periodontal treatments for gum disease are deductible. Orthodontic treatment, including braces and aligners, is deductible for both children and adults.

Dental implants represent a common question. Implants—the surgical placement of artificial tooth roots and crowns—are deductible because they serve the essential function of replacing missing teeth and restoring chewing ability. The entire process, including the surgical placement, abutment, and crown, counts as a deductible expense. Some people hesitate to claim implants because of their high cost, but if you've paid for implant treatment, you should include it in your deduction calculation.

Related expenses also qualify. If your dentist refers you for oral surgery at a specialist's office, that surgery is deductible. Anesthesia administered during dental procedures is deductible. If you need antibiotics following a dental procedure, that medication cost is deductible as a medical expense, not specifically as a dental expense, but it still counts toward the 7.5% threshold. Travel to dental appointments—mileage to and from the dentist's office—may also be deductible at the IRS mileage rate. Keep records of the miles driven for dental visits.

One important clarification: teeth whitening for cosmetic reasons is not deductible. However, if whitening was recommended as part of treatment for a medical condition (which is rare), it might be deductible. Cosmetic procedures like veneers for appearance are generally not deductible. The key distinction is whether the procedure serves to maintain or restore dental function or addresses a medical condition.

Practical Takeaway: Create a spreadsheet listing all dental expenses paid during the year. Include columns for the date, provider name, type of service, and amount paid. Categorize each expense (preventive, restorative, orthodontic, specialty, travel). Cross-reference each expense with your receipts and invoices. This organized approach makes calculating your deduction straightforward and helps if you face questions about specific expenses.

Documentation and Record-Keeping Requirements

The IRS doesn't require you to submit receipts with your tax return, but you must keep them in case the IRS requests documentation. The burden of proof falls on you to show that the expenses you deducted were actually paid and qualify for deduction. Maintaining thorough records protects you if your return is audited.

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What documentation should you keep? First, save itemized receipts or invoices from your dental provider. These should show the date of service, description of the work performed, and amount charged. A receipt that simply says "dental visit - $150" isn't as useful as one that specifies "cleaning, exam, and X-rays - $150." If you paid multiple bills throughout the year, keep each individual receipt. If your dental provider sent you an annual statement summarizing charges, keep that as well.

Insurance explanations of benefits (EOBs) are also valuable documentation. Your dental insurance company sends these forms explaining what they covered and what you paid out of pocket. An EOB showing the service, the fee, the insurance payment, and your patient responsibility helps document your out-of-pocket expense. If you received a refund