Is a Toothbrush FSA Eligible? FSA Rules for Oral Care

A Flexible Spending Account (FSA) allows individuals to manage healthcare costs by setting aside pre-tax money. This employer-sponsored benefit enables participants to pay for qualified medical expenses with funds exempt from federal income, Social Security, and Medicare taxes.

General FSA Eligibility Guidelines

FSA eligibility depends on the Internal Revenue Service (IRS) definition of “medical care,” which dictates what expenses can be reimbursed. Medical care includes costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body. Expenses must primarily be for alleviating or preventing a physical or mental disability or illness, and generally do not include items merely beneficial to general health, such as vitamins or cosmetic procedures. For some items not typically considered medical, a Letter of Medical Necessity (LMN) from a healthcare provider may be required to demonstrate medical necessity.

Oral Care Product Eligibility

Standard manual toothbrushes are generally not FSA eligible as they are classified as general health products. Electric toothbrushes are typically not eligible unless a medical diagnosis accompanies the purchase, often requiring a Letter of Medical Necessity. This letter, provided by a dentist, explains that the electric toothbrush is needed to treat a specific dental condition, such as gum disease or severe plaque buildup.

Many common oral hygiene products like regular toothpaste, dental floss, and mouthwash are also generally ineligible because the IRS views them as general health and hygiene products rather than items for treating a specific medical condition. However, certain prescribed fluoride toothpaste or rinses for specific medical conditions may be eligible with a medical diagnosis. Dental treatments and devices such as X-rays, fillings, dentures, caps, crowns, implants, fluoride treatments, retainers, and braces are typically eligible for FSA reimbursement.

How to Use Your FSA

Using FSA funds for eligible expenses primarily involves an FSA debit card or reimbursement claims. Many FSA plans provide a debit card linked directly to the account, which can be used at the point of sale for eligible items at pharmacies, doctor’s offices, and other approved merchants. The system often automatically verifies eligibility at checkout, simplifying the transaction.

If an FSA debit card cannot be used or if the purchase is made out-of-pocket, individuals can pay for the expense and then submit a claim for reimbursement to their FSA administrator. Retain all itemized receipts for FSA purchases, regardless of the payment method, as they serve as documentation for verification or in case of an IRS audit.