Can I Use My HSA for Dental Visits and Costs?

A Health Savings Account (HSA) provides a tax-advantaged way to save and pay for qualified medical expenses. Paired with a high-deductible health plan (HDHP), HSAs offer tax benefits: contributions are tax-deductible, funds grow tax-free, and withdrawals for qualified expenses are also tax-free. This tool helps manage current healthcare costs and build savings for future medical needs.

Qualified Dental Expenses

Many dental expenses are “qualified medical expenses” by the IRS, eligible for HSA funds. This includes procedures for prevention, diagnosis, and treatment of dental conditions. Routine preventive care like check-ups, cleanings, and X-rays are covered. Restorative procedures such as fillings, root canals, crowns, and extractions are also eligible.

Orthodontic treatments, including braces and clear aligners, can be paid for with HSA funds if medically necessary, such as correcting a misaligned bite or jaw issues. Dentures and artificial teeth are qualified expenses, along with accessories like cleaning supplies and sealants for prevention or treatment. The expense must primarily alleviate or prevent a physical or mental defect or illness.

However, not all dental costs qualify for HSA use. Purely cosmetic procedures, such as teeth whitening or veneers, are not eligible. Common over-the-counter dental products like toothpaste, toothbrushes, and dental floss are not eligible unless prescribed by a medical professional for a specific condition. If a cosmetic procedure is medically necessary due to a functional issue, such as repairing damage from an accident or disease, it may become eligible.

Using Your HSA Funds

Accessing HSA funds for dental care can be done through several methods. Many HSA providers offer a debit card, usable directly at the dentist’s office for qualified services. Alternatively, individuals can pay for dental expenses out-of-pocket and then reimburse themselves from their HSA. Reimbursement can be done by transferring money to a personal bank account or by writing a check.

There is no specific time limit for reimbursing qualified medical expenses, provided the expense was incurred after the HSA was established. This flexibility allows individuals to pay for current expenses out-of-pocket and let their HSA funds grow tax-free, reimbursing themselves years or even decades later.

Maintaining detailed records, including receipts and explanations of benefits (EOBs) from dental insurance, is important for all HSA-funded expenses. These records are essential for tax purposes and in case of an IRS inquiry, demonstrating that withdrawals were for qualified medical expenses.