Most dental expenses are not tax deductible, but a few specific situations allow you to claim them
The IRS treats dental care as a personal expense, not a medical one you can write off on your federal tax return. You cannot deduct routine cleanings, fillings, crowns, or orthodontics just because you paid for them. However, if you itemize deductions instead of taking the standard deduction, you may be able to deduct dental costs that exceed a threshold tied to your income — but only if those costs are part of a larger medical expense claim.
The key rule: dental expenses count toward the medical expense deduction only if your total medical and dental costs for the year exceed 7.5 percent of your adjusted gross income (AGI). If they do, you can deduct the amount above that 7.5 percent floor. This threshold is high enough that most people never reach it, which is why dental deductions are rare.
Key Takeaways
- Dental expenses are deductible only if you itemize deductions and your total medical and dental costs exceed 7.5 percent of your adjusted gross income.
- Routine dental care — cleanings, fillings, crowns, and braces — counts toward the threshold but is not separately deductible on its own.
- Dental work required to treat a disease or injury, such as a root canal for an infection or extraction due to an accident, may count as a medical expense.
- You must keep receipts and invoices from your dentist showing what was done and what you paid, because the IRS will ask for proof if you claim the deduction.
- Most people reach the 7.5 percent threshold only in years when they have major dental work, surgery, or other significant medical bills.
How the 7.5 percent threshold works
The IRS allows you to deduct medical and dental expenses only to the extent they exceed 7.5 percent of your AGI. Your AGI is your total income minus certain deductions — you will find it on your tax return or your tax software will calculate it for you.
Here is a concrete example: suppose your AGI is $60,000. Seven and a half percent of that is $4,500. If your dental and medical expenses for the year total $5,200, you can deduct only $700 — the amount above the $4,500 floor. If your expenses total $4,200, you cannot deduct any of them because they do not reach the threshold.
This high threshold means that even people with significant dental work often cannot deduct it. You would need a year with major dental surgery, orthodontics, or other substantial treatment combined with medical bills — hospital stays, prescription costs, therapy — to cross the line.
What dental costs count toward the threshold
Dental expenses that count include cleanings, X-rays, fillings, root canals, extractions, crowns, bridges, dentures, and orthodontic treatment like braces or aligners. Cosmetic work — whitening, veneers purely for appearance, or orthodontics done only for cosmetic reasons — does not count. If your braces are for a medical reason (correcting a bite that causes pain or eating difficulty), they may count; if they are purely cosmetic, they do not.
Dental implants and their placement count as a medical expense. Teeth cleaning supplies you buy at home, like toothpaste and floss, do not count. Dental insurance premiums you pay yourself may count, depending on how you pay them — if you pay them with pre-tax dollars through your employer, they do not count again as a deduction.
The cost of traveling to a dentist does not count, even if the dentist is far away. The dentist's fee itself counts; the plane ticket or gas does not.
When you must itemize to claim the deduction
You can only deduct dental expenses if you itemize deductions on your tax return. Most people take the standard deduction instead, which is a flat amount the IRS allows you to subtract from your income without listing individual expenses. For the 2024 tax year, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly — these amounts change each year.
If your itemized deductions (medical, dental, mortgage interest, state taxes, charitable donations, and so on) add up to more than the standard deduction, itemizing saves you money. If they do not, the standard deduction is better, and you cannot claim dental expenses at all.
Many people with dental expenses still cannot itemize because their total itemized deductions fall short of the standard deduction. You need to add up all your potential deductions — not just dental — to know whether itemizing is worth it. A tax professional or tax software can help you compare.
Dental work for disease or injury
Dental work done to treat a disease, infection, or injury counts as a medical expense and may be deductible. A root canal to treat an infection, an extraction because of decay or gum disease, or dental work needed after an accident all count. The distinction is between treating a problem and improving appearance or function for cosmetic reasons.
If you have a condition like severe sleep apnea and your dentist prescribes a special oral appliance to treat it, that device and its fitting count as medical expenses. If you have a bite problem that causes jaw pain, orthodontic treatment for that reason counts. The same treatment done purely to straighten your teeth for appearance does not.
Record-keeping and proof for the IRS
If you claim a dental deduction, keep every receipt and invoice from your dentist. The IRS may ask you to prove what you paid and what it was for. Your dentist's invoice should show the date, the service performed, and the amount you paid. If you paid out of pocket, keep your receipt. If your insurance covered part of the cost, keep the explanation of benefits (EOB) from your insurance company showing what they paid and what you paid.
Organize these documents by year and keep them for at least three years after you file your return. If the IRS audits you, you will need to show that the expenses were real, that you paid them, and that they were for dental care — not cosmetic services or other things.
State and local tax deductions
Some states allow deductions for medical and dental expenses even if you take the standard deduction on your federal return. A few states have their own medical expense deduction with a different threshold or rules. Check your state's tax instructions or speak with a tax professional to learn whether your state allows a separate deduction.
Local taxes generally do not have medical or dental deductions, but rules vary by location. This is another reason to consult a tax professional if you live in a state with an income tax and have significant dental expenses.
Frequently Asked Questions
Can I deduct dental insurance premiums?
If you pay premiums with after-tax dollars (money you earned and paid taxes on), they count toward the medical expense threshold. If you pay them through your employer with pre-tax dollars, they are already excluded from your income and cannot be deducted again. Check your pay stub to see which applies to you.
What about cosmetic dental work like whitening or veneers?
Cosmetic dental work does not count as a medical expense and cannot be deducted. Whitening, veneers, and bonding done purely for appearance are not deductible. If a veneer is necessary to repair a tooth damaged by decay or injury, it may count as a medical expense.
Do I need to report dental expenses separately on my tax return?
No. Dental expenses are part of your total medical and dental expenses, which you report on Schedule A (Itemized Deductions) as a single line item. You do not list each dental visit separately — you add up all your medical and dental costs for the year and report the total.
Can I deduct dental expenses if I use a Health Savings Account (HSA)?
Yes. You can pay for dental expenses with HSA funds tax-free, and those expenses do not count toward the 7.5 percent threshold if you pay them from the account. However, if you pay dental expenses out of pocket and want to deduct them on your tax return, they still must meet the 7.5 percent rule.
What if my dentist is out of state or out of the country?
The location of the dentist does not matter. Dental expenses count whether the dentist is in your state, another state, or another country. You cannot deduct the cost of travel to reach the dentist, but the dental work itself counts toward the threshold.