Most dental expenses are not tax deductible, but some are if you itemize and meet income thresholds

The IRS allows you to deduct dental expenses only if you itemize deductions on your tax return rather than take the standard deduction. Even then, you can only deduct the portion of your medical and dental expenses that exceeds 7.5% of your adjusted gross income (AGI) for the tax year. This means if your AGI is $50,000, you must spend more than $3,750 on may have access to medical and dental care before you can deduct any of it. Most people do not reach this threshold.

Dental work that counts includes cleanings, fillings, root canals, extractions, dentures, and orthodontia. Cosmetic dentistry — like teeth whitening or veneers done purely for appearance — does not count. If a procedure serves both a medical and cosmetic purpose, only the medical portion may be deductible, and you would need documentation from your dentist separating the two costs.

Key Takeaways

  • You must itemize deductions and exceed 7.5% of your AGI before any dental expenses become deductible.
  • Preventive care, restorative work, and orthodontia count; cosmetic dentistry does not.
  • Dental insurance premiums you pay yourself are deductible only if you are self-employed and claim them on Schedule C.
  • If your employer pays for dental insurance, that benefit is not taxable to you and you cannot deduct it again.
  • Keeping itemized receipts and an explanation from your dentist of what each procedure treats is necessary if the IRS questions your return.

What qualifies as a deductible dental expense

The IRS groups dental expenses under medical and dental care. Routine preventive work counts: cleanings, exams, and X-rays. Restorative procedures count: fillings, crowns, bridges, root canals, and extractions. Orthodontia — braces, retainers, and aligners — counts if they correct a medical condition, not just for appearance.

Dentures and partial dentures are deductible. Dental implants are deductible. Periodontal treatment for gum disease is deductible. Teeth whitening is not deductible because it is cosmetic. Veneers placed purely for appearance are not deductible. If your dentist places a veneer to cover a cracked tooth that affects function, you may be able to deduct the portion that addresses the medical issue, but you need written documentation from the dentist explaining the medical necessity.

Travel costs to reach a dentist — mileage, parking, or airfare if you travel out of state for specialized care — can be included in your medical expense total. Lodging during that travel can also count. However, meals are never deductible as part of medical travel.

How the 7.5% threshold works and who can itemize

To deduct any dental expenses, you must first choose to itemize deductions instead of taking the standard deduction. For the 2024 tax year, the standard deduction is $14,600 for single filers and $29,200 for married filing jointly. If your total itemized deductions (mortgage interest, property taxes, charitable donations, medical expenses, and other may have access to items) exceed these amounts, itemizing makes sense. If not, you take the standard deduction and cannot deduct dental expenses at all.

Once you itemize, you add up all your medical and dental expenses for the year. You can only deduct the amount that exceeds 7.5% of your AGI. If your AGI is $60,000, the threshold is $4,500. If you spent $5,200 on dental and medical care combined, you can deduct $700 ($5,200 minus $4,500). If you spent $4,200, you deduct nothing because you did not reach the threshold.

This threshold applies to your household's combined medical and dental spending. If you have a spouse, children, or dependents, you combine everyone's expenses. A family with high medical costs from surgery, prescriptions, or ongoing treatment may reach the threshold more easily than someone with only routine dental care.

Dental insurance premiums and employer coverage

If you pay for dental insurance yourself as a self-employed person or sole proprietor, you can deduct the premiums on Schedule C (your business tax form), not as an itemized deduction. This is a direct business expense and does not require you to exceed the 7.5% threshold. Keep your insurance statements showing what you paid each month.

If your employer provides dental insurance as part of your benefits package, you cannot deduct it. The premium your employer pays is not taxable income to you, and you cannot claim it as a deduction. The same rule applies to dental coverage through a spouse's employer plan or through a group plan you belong to.

If you pay part of the premium through payroll deduction (money taken from your paycheck before taxes), that amount is already excluded from your taxable income. You do not deduct it again. Only out-of-pocket dental expenses you pay after insurance — copays, deductibles, and costs for procedures not covered — can count toward the 7.5% threshold if you itemize.

Dental expenses for dependents and family members

You can include dental expenses for your spouse and any dependent children or relatives on your tax return. The expenses must be for someone you claim as a dependent for the tax year. You combine all family members' medical and dental expenses when calculating whether you exceed the 7.5% threshold.

If your adult child is no longer your dependent, you cannot deduct their dental expenses. If you pay for a parent's dental care and claim them as a dependent, their expenses count. Keep receipts showing the patient's name, the date, the procedure, and the cost. If the IRS questions your return, you need to show that the expenses were for may have access to individuals.

Documentation and record-keeping for the IRS

The IRS does not require you to attach receipts to your tax return, but you must keep them for at least three years in case of an audit. For each dental expense, save the receipt showing the date, the dentist's name, the procedure performed, and the amount paid. If you paid out of pocket and were reimbursed by insurance, keep both the original receipt and the insurance explanation of benefits showing what the insurance paid and what you paid.

For cosmetic procedures or procedures that might be questioned, ask your dentist for a written statement explaining the medical necessity. For example, if you had a crown placed on a cracked tooth, get a note saying the crack was affecting your ability to chew and the crown was medically necessary, not cosmetic. This documentation protects you if your deduction is audited.

Track mileage to dental appointments using the standard medical mileage rate set by the IRS each year. For 2024, the rate is 21 cents per mile. Keep a log showing the date, destination, and miles driven. If you paid for parking or tolls, keep those receipts too.

When dental expenses do not may have access to

Cosmetic dentistry never qualifies. This includes teeth whitening, veneers for appearance, bonding to close gaps, and orthodontia done purely for cosmetic reasons. If your orthodontist says braces are medically necessary to correct a bite problem that affects chewing or speech, they may may have access to. If braces are for appearance only, they do not.

Dental work done outside the United States may be deductible if it is medically necessary, but you need clear documentation. Some taxpayers travel to other countries for dental work because it is cheaper. The IRS allows the deduction if the work itself qualifies, but you must prove what was done and by whom. Keep receipts in English or with a translation, and the dentist's credentials if possible.

Teeth cleaning or whitening products you buy over the counter — toothpaste, mouthwash, whitening strips — are not deductible. Only services provided by a licensed dentist or dental hygienist count.

Frequently Asked Questions

Can I deduct dental expenses if I take the standard deduction?

No. You can only deduct dental expenses if you itemize deductions on Schedule A. If your total itemized deductions do not exceed the standard deduction for your filing status, you take the standard deduction and cannot deduct dental expenses.

What if my dental expenses are very high one year because of a root canal or implant?

High expenses in a single year make it more likely you will exceed the 7.5% threshold. If you have other medical expenses that year — prescriptions, surgery, therapy — combine them all. Some people bunch dental work into one year to reach the threshold, then take the standard deduction in other years.

Does my dental insurance deductible count toward the 7.5% threshold?

No. Your insurance deductible is part of what you pay out of pocket, and it counts toward the threshold. If your insurance has a $1,000 deductible and you pay it, that $1,000 is included in your total medical expenses for the year.

Can I deduct braces for my teenager?

Only if the braces are medically necessary to correct a bite problem or other medical condition. If they are for appearance only, they do not may have access to. Ask your orthodontist for a letter stating whether the treatment is medically necessary or cosmetic.

What if I paid for dental work last year but did not get reimbursed by insurance until this year?

Deduct the expense in the year you paid it, not the year you were reimbursed. If insurance reimburses you later, that does not change your deduction for the year you paid. Report the reimbursement as income in the year you receive it only if you deducted the full amount in the prior year and received a tax benefit from it.