What Dental Expenses Are FSA Eligible?

A Flexible Spending Account (FSA) helps individuals save on healthcare costs, including many dental expenses. These employer-sponsored benefits allow you to use pre-tax dollars for eligible medical, dental, and vision services, reducing your taxable income. Understanding which dental expenses qualify for FSA reimbursement can help maximize savings and manage out-of-pocket costs.

Flexible Spending Accounts Overview

A Flexible Spending Account (FSA) is an employee benefit program that allows individuals to set aside a portion of their income before taxes. This pre-tax contribution reduces overall taxable income, resulting in tax savings. FSAs are designed to cover qualified medical, dental, and vision expenses not fully paid by insurance.

FSAs typically operate under a “use-it-or-lose-it” rule, meaning funds must be spent within the plan year or they are forfeited. However, employers may offer a grace period, which allows an additional 2.5 months to incur expenses after the plan year ends. Alternatively, a limited rollover amount, such as up to $660 for 2025, may be carried over into the next year. An employer can offer either a grace period or a rollover, but not both.

Eligible Dental Expenses

Dental expenses eligible for FSA reimbursement generally include costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body. The Internal Revenue Service (IRS) outlines these guidelines, often detailed in Publication 502.

Many routine and restorative dental treatments qualify for FSA funds. This includes preventative care like regular cleanings, fluoride treatments, and dental exams. Restorative procedures such as fillings, crowns, caps, bridges, inlays, onlays, and tooth extractions are also eligible. Orthodontic treatments, including braces and clear aligners, are covered when used to correct dental conditions, not purely for cosmetic reasons. Additionally, expenses for dentures, dental implants, root canals, and treatment for gum disease (periodontics) or temporomandibular joint (TMJ) disorders are reimbursable. Co-payments and deductibles for these services are also eligible expenses.

What Dental Expenses Are Not Covered

Certain dental expenses are not eligible for FSA reimbursement if they are considered cosmetic or for general health rather than medical treatment. Procedures performed purely for aesthetic enhancement, such as teeth whitening, cosmetic veneers, and cosmetic orthodontics, are not covered. The IRS excludes elective cosmetic surgeries or procedures that are not medically necessary.

Common oral hygiene products like toothbrushes, toothpaste, and dental floss are also not eligible for FSA reimbursement. These items are considered beneficial for general health and not primarily for treating or preventing a specific medical condition.

How to Reimburse Dental Costs

Reimbursing dental costs through an FSA requires careful documentation to ensure compliance with IRS regulations. The primary documents needed are itemized receipts from the dental provider and, if applicable, an Explanation of Benefits (EOB) from your dental insurance. These documents must clearly state the patient’s name, date(s) of service, a detailed description of the service provided, and the amount paid. Credit card receipts or canceled checks alone are not sufficient proof without the itemized details.

Many FSA plans issue a debit card linked to the account, allowing direct payment at the point of service. Even when using a debit card, it is important to retain all itemized receipts, as the plan administrator may request them for verification. Alternatively, claims can be submitted online through the plan administrator’s portal, which often allows for uploading digital copies of receipts and EOBs. Some plans also permit submitting claims via mail or fax using a specific claim form, along with copies of the supporting documentation. Claims are typically processed within one to five business days.