Can I Use My FSA for Dental Expenses?

A Flexible Spending Account (FSA) is a benefit sponsored by an employer that allows you to set aside money for out-of-pocket medical costs before taxes are taken from your paycheck. This lowers your taxable income. These accounts operate under a “use it or lose it” provision, meaning funds generally must be spent within the plan year. Some plans may offer a grace period or allow for a limited carryover of unused funds. For 2025, the maximum carryover permitted by the IRS is $660, but whether this option is available depends on the specific plan offered by an employer.

Eligible Dental Expenses

The Internal Revenue Service (IRS) permits the use of FSA funds for expenses related to the diagnosis, cure, mitigation, treatment, or prevention of disease, a definition that extends to dental care. The rules for what constitutes a qualified medical expense are detailed in IRS Publication 502. Preventative care, such as routine teeth cleanings and exams, is eligible for FSA funds. This category also includes the application of dental sealants and fluoride treatments.

Restorative treatments are widely covered, including fillings, crowns, and root canals. Other eligible restorative procedures include bonding, inlays, and onlays that are necessary to fix teeth. Major dental work also qualifies for FSA reimbursement. This includes procedures like tooth extractions, the creation and fitting of dentures, and bridgework to replace missing teeth. Orthodontic treatments, such as braces, are eligible when used to correct misaligned teeth or bite issues. The determinant for all these procedures is that they treat a specific medical or dental condition rather than simply improve appearance.

Ineligible Dental Expenses

The primary distinction for FSA eligibility in dentistry lies between medically necessary treatments and those that are purely cosmetic. If a procedure does not treat or prevent a disease, it generally cannot be paid for with pre-tax FSA dollars. The most common example of an ineligible expense is teeth whitening. Since whitening procedures are performed solely to improve appearance, they are considered cosmetic and do not qualify for FSA reimbursement.

Similarly, the application of veneers for cosmetic reasons is not an eligible expense. However, if a veneer is required to treat a deformity from an injury or disease, it may become eligible with proper medical documentation. Other non-reimbursable items include everyday dental hygiene products. This means you cannot use your FSA to purchase items like toothpaste, dental floss, or standard mouthwash. Orthodontia that is performed only for cosmetic improvement, without an underlying medical need to correct a functional issue, would also be deemed ineligible.

Required Documentation for Reimbursement

To use your FSA funds, you must prove the expense was for eligible dental care, a process called substantiation. The IRS requires specific documentation to validate any claim. Simply having a canceled check or a standard credit card receipt is not sufficient. The most common form of documentation is an itemized receipt or statement from your dental office. To be compliant, this document must clearly show five specific pieces of information:

• The patient’s name
• The dental provider’s name
• The date the service was provided
• A description of the service performed
• The cost of the procedure

An alternative to an itemized receipt is an Explanation of Benefits (EOB) from your dental insurance provider. An EOB is a statement sent by the insurer after processing a claim, and it contains all the required information. Submitting the EOB is often the simplest way to substantiate a claim, especially when insurance has covered a portion of the cost.

How to Use Your FSA Funds

Accessing your FSA funds for dental expenses is typically done in one of two ways. The most direct method is using an FSA debit card provided by your plan administrator. You can present this card at the dental office at the time of payment, and the funds are drawn directly from your account. Even when using a card, it is important to save your itemized receipt, as your administrator may still request it later to substantiate the charge.

The second method involves paying for the dental service out-of-pocket and then submitting a claim for reimbursement. This process is usually handled through an online portal or mobile app provided by your FSA administrator. You will upload a digital copy of your itemized receipt or Explanation of Benefits. Once the claim is submitted with the proper documentation, the administrator will review it. If approved, the reimbursement is sent to you, typically through direct deposit within a few business days or as a check mailed to your home.