Do Dental Expenses Count Toward the Deductible?
Learn if dental expenses are tax deductible. Understand qualifying costs and the process for claiming medical expense deductions.
Understanding tax deductions can sometimes feel complex, especially when considering healthcare costs. Many individuals wonder if their dental expenses can help reduce their tax liability. The Internal Revenue Service (IRS) allows taxpayers to deduct certain medical expenses, and dental care often falls within this category, offering a tax benefit.
Dental Expenses as Medical Deductions
Dental expenses are considered a component of medical expenses for federal tax deduction purposes. The IRS groups qualified dental care with other medical costs, meaning dental costs are not a standalone deduction but contribute to the overall amount of medical expenses that may be deductible.
Medical expense deductions cover payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, including costs for treatments affecting any structure or function of the body. Dental care fits this framework, as its purpose is to address oral health and maintain proper bodily function.
When evaluating whether dental costs can be deducted, consider them as part of your total unreimbursed medical expenses. This approach is outlined in IRS Publication 502, which provides guidance on what qualifies as a medical expense.
What Dental Costs Qualify
Many types of dental costs qualify for deduction as medical expenses, provided they are for the prevention or alleviation of dental disease. This includes payments for services rendered by dentists, orthodontists, and other dental practitioners, covering a wide range of procedures to maintain or restore oral health.
Qualifying expenses include routine diagnostic procedures like dental checkups and X-rays, and preventive treatments such as cleanings and fluoride applications. Restorative procedures like fillings, crowns, and dental bondings are deductible. More extensive treatments like extractions, root canals, and gum surgery are qualifying medical expenses.
Orthodontic treatments, such as braces and Invisalign, are deductible if medically necessary to correct a dental condition. The cost of dentures and dental implants, when required to improve oral health or address missing teeth, can also be included. However, expenses solely for cosmetic purposes, such as teeth whitening or veneers, are not deductible, as they do not treat or prevent a medical condition.
Deductibility Thresholds and Claiming the Deduction
To deduct medical and dental expenses, your total qualifying unreimbursed costs must exceed 7.5% of your adjusted gross income (AGI). For example, if your AGI is $50,000, only expenses exceeding $3,750 (7.5% of $50,000) are deductible.
Claiming this deduction requires taxpayers to itemize their deductions on Schedule A (Form 1040), rather than taking the standard deduction. This choice is beneficial only if your total itemized deductions, including medical expenses, state and local taxes, and mortgage interest, surpass your applicable standard deduction amount. The Tax Cuts and Jobs Act significantly increased standard deduction amounts, making itemizing less common for many taxpayers.
Accurate record-keeping is crucial for claiming medical and dental expense deductions. Taxpayers should retain all receipts, invoices, and Explanation of Benefits (EOB) statements from their insurance providers for all qualifying expenses. These records provide verifiable proof of payments and medical necessity in case the IRS reviews your tax return. You can include expenses paid for yourself, your spouse, and your dependents.