Are Dental Expenses Tax Deductible? What You Can Claim and How It Works
Written by
Rudri Bhatt Patel, CFHC™
Edited by
Joe Evans
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Dental care can be expensive, especially for major procedures. The good news is that some dental expenses can be tax-deductible — but only if you meet specific IRS requirements. For most taxpayers, that means itemizing deductions and exceeding a medical expense threshold tied to your income.
This guide explains when dental expenses are tax deductible, which costs qualify, what doesn’t count and how to claim the deduction correctly, using current IRS rules in clear, scannable language.
Quick Answer: Are Dental Expenses Tax Deductible?
Yes, dental expenses can be tax-deductible, but only if you itemize deductions and your total medical expenses exceed 7.5% of your adjusted gross income (AGI).
Most taxpayers don’t qualify because they take the standard deduction or don’t meet the threshold.
Dental Expense Deduction At a Glance
| Requirement | Rule |
|---|---|
| Deduction type | Itemized only |
| AGI threshold | 7.5% of AGI |
| Where claimed | Schedule A |
| Eligible costs | Treatment, prevention, diagnosis |
| Ineligible costs | Cosmetic procedures |
How the Dental Expense Tax Deduction Works
Dental expenses are treated as medical expenses under IRS rules. To deduct them, all three conditions must be met:
- You itemize deductions
- Total medical expenses exceed 7.5% of AGI
- Expenses were paid with after-tax dollars
The 7.5% of AGI Threshold Explained
Only the portion of medical and dental expenses above 7.5% of your AGI is deductible.
Example:
- AGI: $80,000
- 7.5% threshold: $6,000
- Total medical expenses: $9,000
Deductible amount: $3,000
The threshold matters because you derive a benefit if your medical and dental expenses are high. The IRS doesn’t offer a deduction for smaller medical and dental expenses.
Dental Expenses That Usually Qualify
According to the IRS medical expense deduction rules, only medically necessary dental procedures qualify. This means treatments must prevent or treat dental disease or health conditions — not simply improve appearance.
Preventive and Basic Dental Care
- Cleanings and exams
- Fillings and extractions
- X-rays
Major and Restorative Procedures
- Root canals
- Dentures and bridges
- Orthodontics (e.g., braces)
- Dental surgeries
- Implants
- Necessary oral surgery
Related Costs You May Overlook
You may also deduct transportation to and from the dental office as well, as well as lab fees and any required follow-up care.
Qualifying Dental Expenses at a Glance
| Dental Expense | Deductible? | Notes |
|---|---|---|
| Dental Exams and Cleanings | Yes | Considered preventive care |
| X-Rays | Yes | Diagnostic expense |
| Fillings | Yes | Treatment for decay |
| Crowns | Yes | Restorative treatment |
| Root Canals | Yes | Treatment for disease |
| Extractions | Yes | Wisdom teeth removal qualifies |
| Dental Implants | Yes | Considered medical treatment |
| Oral Surgery | Yes | Must be medically necessary |
Dental Expenses That Aren’t Tax-Deductible
Not all dental expenses qualify. The IRS draws a clear line between medical necessity and cosmetic treatments.
Here’s what doesn’t qualify:
- Teeth whitening
- Veneers for cosmetic purposes
- Cosmetic bonding
- Tooth jewelry
- Any procedure done solely for appearance
The IRS excludes costs that are purely cosmetic and not related to oral health.
Over-the-Counter Products and Supplies
Toothpaste, toothbrushes, floss, mouthwash and whitening strips aren’t considered items that can be deducted. A rinse can qualify if it’s obtained by a prescription.
Expenses Reimbursed by Insurance
Only expenses that you pay out of pocket count as reimbursable. For example, you can’t deduct expensespaid by dental insurance or are covered by a health savings account, flexible spending account or health reimbursement agreement.
In addition, you cannot be reimbursed for payments made by your employer or a third party.
Callout: Common Dental Deduction Mistakes
Here are common dental deduction mistakes:
- Claiming cosmetic procedures as a deduction
- Including general dental hygiene products as a deduction
- Forgetting about the 7.5% threshold
- Forgetting to itemize deductions
Do You Need to Itemize to Deduct Dental Expenses?
To deduct dental expenses, you must itemize your deductions.
Itemized vs. Standard Deduction Comparison
Since you have to meet the 7.5% AGI threshold, itemizing your medical/dental expenses isn’t necessarily going to be beneficial. This is why most people elect the standard deduction.
When itemizing may make sense
- You had dental expenses that had high costs (oral surgery, implants or braces).
- You combined your dental expense deduction with other deductions.
- You had a low income year, but had high dental costs.
Typical Standard Deduction Benchmarks
The 2025 standard deductions for those filing their taxes in 2026 are:
- Single: $15,750
- Head of Household: $23,625
- Married Filing Jointly: $31,500
Real Examples: Will You Actually Get a Deduction?
Single Filer With Moderate Dental Bills
You’re likely better off taking the standard deduction. For example, if you’re a single filer and earn $60,000, your AGI threshold is $4,500. If you had oral surgery that costs $5,000, only $500 will apply to your deduction. Itemized deductions in this case won’t be beneficial.
Family With High Medical and Dental Costs
It may be worthwhile to itemize dental costs if you’re a family with high medical and dental expenses. For example, a family with $120,000 has to meet a threshold of $9,000 to itemize their deduction. If they have two kids who need braces that cost $10,000 and medical surgery for another $15,000, they can take a $16,000 deduction. If they have mortgage interest and state taxes, itemizing may make sense.
Older Taxpayer With Significant Dental Work
Under the One Big Beautiful Bill Act (OBBA), seniors get a $6,000 senior deduction in addition to the other deductions, even if they choose not to itemize deductions. It will be advantageous for seniors to capitalize on the deduction.
How to Claim Dental Expenses on Your Tax Return
To claim your tax deduction for dental costs:
- Fill out Schedule A (Itemized Deductions).
- Enter your medical and dental expenses on Line 1.
- Transfer your total deductions to Form 1040, Line 12.
- Keep copies of receipts and forms in case the IRS requests documentation.
Record-Keeping and Documentation Tips
What Receipts and Proof You Should Keep
You should keep the following:
- Dental bills and invoices
- Dates of service
- Proof of payment
- Explanation of benefits from your insurer
How Long to Keep Records
Keep your medical and dental records for at least three years after you file your return.
Smart Planning Tips for Large Dental Expenses
Bunching procedures into one tax year
Want to maximize your chances of meeting the 7.5% AGI threshold? Try and bulk your dental procedures all in one year to increase your chance of meeting or exceeding the 7.5% threshold.
Coordinating dental care with other medical expenses
Combine your dental care with other medical expenses like surgeries, prescriptions or other healthcare expenses in the same year so that itemization is more beneficial.
When tax savings should not drive health decisions
Don’t wait on health treatments just so you can benefit from tax savings. Health decisions should be made in a timely fashion.
Common Mistakes and IRS Red Flags
Here are some common errors that you should avoid:
- Claiming cosmetic procedures. Treatments that are only for appearances don’t count as deductions. Make sure your deduction qualifies.
- Forgetting to subtract reimbursements. If you were reimbursed by your employer or third party, you cannot deduct this amount.
- Misunderstanding the AGI threshold. The expenses that you’re allowed to deduct must exceed 7.5% of your AGI threshold.
Final Take to GO
Dental expenses can be deductible, but only if specific requirements are met. Only expenses that are used to prevent, diagnose or treat a medical illness are deductible. Your expenses must exceed 7.5% of your AGI threshold, and you must itemize your deductions.
You should run the numbers before assuming a tax benefit. Keeping accurate records and planning ahead can make a big difference in what you’re able to deduct.
Are Dental Expenses Tax Deductible? FAQ
- Can I deduct dental expenses if I take the standard deduction?
- No. Dental expenses are deductible only if you itemize.
- Are braces tax-deductible?
- Yes. Orthodontic treatment qualifies as a medical expense.
- Is teeth whitening tax-deductible?
- No. Cosmetic dental procedures are not deductible.
- Can I deduct dental insurance premiums?
- Only if they are paid with after-tax dollars and you itemize.
- Can I deduct dental expenses for my child?
- Yes. You can deduct expenses for dependents and children under 27.
Data is accurate as of Jan. 28, 2026, and is subject to change.
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