Most dental expenses are not deductible, but some are if you itemize and meet a threshold

The short answer: you can deduct dental expenses only if you itemize deductions on your tax return, and only the amount that exceeds 7.5 percent of your adjusted gross income (AGI). For most people, the standard deduction is larger, so dental costs end up not reducing your taxes at all. The IRS treats dental work as a medical expense, but the 7.5 percent floor is high enough that you need significant medical bills in the same year to cross it.

If your AGI is $60,000, for example, you would need more than $4,500 in combined medical and dental expenses before any of them reduce your taxable income. Most households do not reach that number in a single year, which is why dental deductions rarely help.

Key Takeaways

  • You can only deduct dental expenses if you itemize deductions, and only the amount above 7.5 percent of your adjusted gross income counts.
  • Routine cleanings, fillings, root canals, and extractions all count as deductible medical expenses if you cross the threshold.
  • Cosmetic dental work like teeth whitening and veneers does not count, even if you itemize.
  • Dental insurance premiums you pay yourself are deductible, but premiums your employer pays are not (they are already tax-free).
  • You must keep receipts and an itemized list of all dental expenses to report them on Schedule A.

Which dental costs actually count

The IRS allows you to deduct the cost of diagnosis, prevention, and treatment of dental disease. That includes cleanings, X-rays, fillings, root canals, extractions, crowns, bridges, dentures, and orthodontia like braces. If a dentist charges you for it to fix a problem or prevent one, it is deductible.

Cosmetic work does not count. Teeth whitening, veneers, bonding for appearance only, and smile makeovers are not deductible, even if a dentist performs them. The line is whether the work treats disease or improves appearance. If you have a crown because a tooth broke, that is deductible. If you have a crown because you want your smile to look different, it is not.

Dental insurance premiums you pay out of your own pocket are deductible as a medical expense. If your employer deducts the premium from your paycheck before taxes, you have already received the tax benefit and cannot deduct it again. Self-employed people can deduct health insurance premiums (including dental) on a different line of their return, which sometimes offers a better result than itemizing.

How the 7.5 percent threshold works

The IRS only lets you deduct medical and dental expenses that exceed 7.5 percent of your AGI. Your AGI is your total income minus certain deductions like contributions to a traditional IRA or student loan interest. You can find it on your tax return from the previous year, or calculate it using your pay stubs and other income documents.

Once you know your AGI, multiply it by 0.075. Any medical and dental expenses above that number can be deducted, but only if you itemize. If your AGI is $50,000, the threshold is $3,750. If you spent $4,200 on dental work that year, you could deduct $450 (the amount above the threshold). But you can only claim that deduction if itemizing saves you more money than taking the standard deduction.

For 2024, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. If your dental and medical expenses above the 7.5 percent threshold are less than those amounts, itemizing will not reduce your taxes.

When itemizing makes sense

Itemizing is worth doing only when your total itemized deductions exceed the standard deduction for your filing status. Medical and dental expenses are one category of itemized deductions. You can also deduct state and local taxes (up to $10,000), mortgage interest, charitable donations, and some other expenses.

If you had a major medical event in a single year—surgery, hospitalization, or extensive dental work—combined with other deductible expenses, itemizing might save you money. A person who had a root canal ($1,500), a crown ($1,200), paid $8,000 in state income tax, and gave $2,000 to charity could itemize if the medical expenses above the threshold plus the other deductions exceed the standard deduction.

Most people benefit from the standard deduction because it is simpler and larger. You should calculate both ways or use tax software to see which is better for your situation.

What you need to keep for the IRS

If you deduct dental expenses, keep receipts from your dentist showing the date, the service performed, and the amount paid. The IRS does not usually ask for these documents when you file, but if you are audited, you will need to prove that you paid for dental work and that it was not cosmetic.

Create a list of all dental expenses for the year, organized by date and type of service. Include the dentist's name and address. If you paid for multiple family members' dental work, list each person separately. When you file, you will report the total on Schedule A (Form 1040), which is the form you use to itemize deductions.

Dental expenses paid by insurance or FSA

If your dental insurance paid for the work, you can only deduct what you paid out of pocket—your copays, deductibles, and any costs the insurance did not cover. You cannot deduct the portion the insurance company paid, because that would be double-dipping on a tax benefit.

If you have a Flexible Spending Account (FSA) or Health Savings Account (HSA) through your employer, money you put into those accounts is already tax-free. You cannot deduct dental expenses you paid with FSA or HSA funds, because you did not pay taxes on that money in the first place. The tax benefit is built in.

State and local tax rules

Federal tax rules are what most people follow, but some states have different rules for medical and dental deductions. A few states do not allow the deduction at all, or allow it only for certain types of dental work. Check your state's tax instructions or speak with a tax preparer if you live in a state with its own income tax and want to know whether dental expenses reduce your state taxes.

If you are self-employed and pay your own dental insurance premiums, you may be able to deduct them as a business expense on Schedule C, which is separate from itemizing. This can be more valuable than itemizing because it reduces both your income tax and your self-employment tax. Self-employed people should review this option with a tax professional.

Frequently Asked Questions

Can I deduct braces or orthodontia?

Yes, braces and other orthodontic treatment are deductible as medical expenses if you itemize and cross the 7.5 percent threshold. This includes braces for children and adults. Keep the invoices from your orthodontist showing the total cost and what you paid out of pocket.

What about dental implants or dentures?

Both are deductible. Implants, dentures, bridges, and other prosthetic dental work count as treatment for tooth loss or disease. The full cost you paid is deductible if you itemize and meet the threshold, minus any portion your insurance covered.

Can I deduct teeth whitening?

No. The IRS considers teeth whitening cosmetic because it improves appearance rather than treating disease. Even if a dentist performs it, it does not count as a medical expense for tax purposes.

Do I need to report dental expenses if I do not itemize?

No. If you take the standard deduction, you do not report dental expenses on your tax return at all. They do not reduce your taxes, so there is nothing to report.

What if I paid dental bills in one year but the dentist billed me in another?

Report the expense in the year you paid it, not the year the bill was issued. If you paid in December 2024 for work done in 2024, deduct it in 2024. If you paid in January 2025 for work done in 2024, deduct it in 2025.