When You Can Deduct Dental Work on Your Taxes

Dental work is tax deductible only if you itemize deductions and the expenses are medical in nature — not cosmetic — and exceed 7.5% of your adjusted gross income

The IRS treats dental costs the same way it treats other medical expenses. You can deduct them, but only if two conditions are met: you must itemize deductions on your tax return instead of taking the standard deduction, and your total medical expenses (including dental) must exceed 7.5% of your adjusted gross income for the year. If your income is $60,000, for example, your medical expenses would need to total more than $4,500 before you could deduct any of them.

Most people do not meet this threshold. The standard deduction for 2024 is $14,600 for single filers and $29,200 for married couples filing jointly. Unless your dental costs are very high or you have other significant medical expenses, itemizing will not save you money.

Key Takeaways

You can deduct dental expenses only if you itemize deductions and your total medical expenses exceed 7.5% of your adjusted gross income.
Cosmetic dental work — whitening, veneers, orthodontics for appearance — is never deductible, even if you itemize.
Necessary dental work like fillings, root canals, extractions, and dentures counts as a medical expense if you meet the income threshold.
Dental insurance premiums you pay yourself are deductible as medical expenses, but premiums paid by your employer are not.
If you are self-employed, you may deduct dental insurance premiums as a business expense instead, which is often more valuable than itemizing.

What dental expenses count as deductible

The IRS allows you to deduct dental work that treats or prevents disease. This includes fillings, root canals, extractions, crowns, bridges, dentures, and implants. Orthodontic work — braces or aligners — is deductible only if it is medically necessary to correct a bite problem or jaw misalignment, not for cosmetic reasons.

Cosmetic dental work is never deductible. Teeth whitening, veneers, bonding for appearance, and orthodontics done purely to straighten teeth do not count. The line between cosmetic and medical can be unclear — for example, a crown placed to restore a broken tooth is deductible, but a crown placed to improve appearance is not. If you are unsure, keep your dentist's notes about why the work was medically necessary.

Dental insurance premiums you pay out of pocket are deductible as medical expenses. If your employer deducts premiums from your paycheck before taxes, those are already tax-advantaged and do not count as a deductible expense on your return.

How the 7.5% threshold works

You can only deduct the portion of your medical expenses that exceeds 7.5% of your adjusted gross income. This is called the "floor." Your adjusted gross income is your total income minus certain deductions — you will find it on your tax return.

Here is a concrete example: if your adjusted gross income is $80,000, the floor is $6,000. If your dental and medical expenses total $8,000, you can deduct only $2,000 (the amount above the floor). If they total $5,500, you cannot deduct anything because you have not reached the threshold.

This threshold applies to all medical expenses combined — dental, vision, prescriptions, hospital bills, therapy, and medical equipment all count together. Many people with moderate dental costs do not reach the threshold unless they also have other medical expenses in the same year.

Itemizing versus the standard deduction

To claim any medical deduction, you must itemize deductions on Schedule A instead of taking the standard deduction. Itemizing means listing out all your deductible expenses — medical, state and local taxes, mortgage interest, charitable donations — and adding them up. You can only do one or the other, not both.

For most people, the standard deduction is larger than the total of all itemized deductions combined. In 2024, the standard deduction is $14,600 for single filers, $29,200 for married couples filing jointly, and $21,900 for heads of household. Unless your itemized deductions exceed these amounts, you will save more money by taking the standard deduction and forgetting about the dental expenses.

You might itemize if you have high medical expenses, significant state and local taxes, a large mortgage with high interest payments, or substantial charitable donations. A tax professional can calculate which option saves you more money in your specific situation.

Self-employed dental insurance deductions

If you are self-employed, you have a separate and often more valuable option. You can deduct health insurance premiums — including dental coverage — as a business expense on Schedule C, regardless of whether you itemize. This deduction is taken before calculating your adjusted gross income, which makes it more powerful than itemizing.

This applies only to premiums you pay for yourself, not for your spouse or dependents (though you may be able to deduct those through other means). The deduction is limited to your net self-employment income — you cannot deduct more than you earned from your business.

If you are self-employed and pay for dental insurance out of pocket, check with a tax professional about whether this deduction applies to you. It often saves more money than waiting to itemize.

Dental work paid through a health savings account

If you have a high-deductible health plan, you may be able to contribute to a Health Savings Account (HSA). Money you put into an HSA is not taxed, and you can withdraw it tax-free to pay for may have access to medical expenses — including dental work. This is often a better deal than trying to deduct dental expenses on your tax return.

HSA contributions are limited each year — $4,150 for individual coverage and $8,300 for family coverage in 2024. You can carry unused money forward to future years, and you can invest the balance to grow it over time. Once you turn 65, you can withdraw money for any reason (though non-medical withdrawals are taxed).

If your employer offers an HSA, this is usually the most tax-efficient way to pay for dental work. You avoid taxes on the money going in and coming out, which is better than deducting it on your return.

Flexible spending accounts for dental expenses

Some employers offer a Flexible Spending Account (FSA) for medical and dental expenses. You contribute pre-tax money to the account and use it to pay for dental work. The money is not taxed, which saves you the income tax you would normally pay on that amount.

FSAs have a lower annual limit than HSAs — usually $3,200 in 2024 — and you must use the money within the plan year or lose it (though some plans allow a small carryover). Unlike an HSA, you cannot invest FSA money or carry large balances forward. If your employer offers an FSA, it is worth using for predictable dental expenses like cleanings or planned work.

Frequently Asked Questions

Can I deduct cosmetic braces or teeth whitening?

No. Cosmetic dental work is never deductible, even if you itemize and meet the income threshold. Braces are deductible only if your dentist documents that they are medically necessary to correct a bite problem or jaw issue, not for appearance. Whitening, veneers, and bonding for cosmetic reasons do not count.

What if my dental expenses are very high in one year?

If you have major dental work done in a single year — implants, multiple crowns, or extensive treatment — you may finally exceed the 7.5% threshold and benefit from itemizing. You can also consider timing: if you know you will need expensive work, you might cluster it in one tax year rather than spreading it across two, which makes it more likely to exceed the threshold.

Does dental insurance I pay through my employer count as a deductible expense?

No. Premiums deducted from your paycheck before taxes are already tax-advantaged and do not count as a deductible medical expense. You can only deduct premiums you pay out of pocket with after-tax money. If you are self-employed and pay premiums yourself, you may deduct them as a business expense.

Can I deduct dental work my child had done?

Yes, if you claim your child as a dependent and you itemize. Dental expenses for your spouse and dependents count toward the 7.5% threshold along with your own expenses. The threshold is based on your adjusted gross income, not theirs.

Should I use an HSA or FSA instead of trying to deduct dental expenses?

Usually yes. An HSA or FSA avoids taxes on the money entirely, which is better than deducting it on your return. Most people do not reach the 7.5% threshold anyway, so an HSA or FSA is the only way to get a tax benefit from dental expenses. If your employer offers either, use it for dental work.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.