You can deduct dental expenses on your income tax return, but only if you itemize deductions on Schedule A and your combined medical and dental costs for the year exceed 7.5% of your adjusted gross income. Claiming dental expenses on your income tax is straightforward in theory and narrow in practice: routine cleanings and a filling rarely clear the floor, and the deduction usually pays off only in years with major work like implants, oral surgery, or braces.
What Dental Work Counts
The IRS treats dental care as medical care. Publication 502 covers amounts paid for “the prevention and alleviation of dental disease,” which reaches a wide range of treatment. Cleanings, fluoride treatments, sealants, and diagnostic X-rays qualify on the preventive side. Fillings, root canals, crowns, extractions, dentures, and dental implants qualify on the restorative side.1Internal Revenue Service. Publication 502 – Medical and Dental Expenses Braces and clear aligners are deductible because they correct how your teeth and jaw function.
Purely cosmetic work is out. The tax code excludes procedures aimed at improving appearance that don’t meaningfully promote proper body function or treat illness or disease.2Office of the Law Revision Counsel. 26 USC 213 – Medical, Dental, Etc., Expenses Teeth whitening is the clearest example. Veneers on healthy teeth to improve a smile are also nondeductible.
There is an exception. A cosmetic procedure becomes deductible when it corrects a deformity from a congenital abnormality, an accidental injury, or a disfiguring disease.1Internal Revenue Service. Publication 502 – Medical and Dental Expenses A veneer restoring a tooth broken in a car accident qualifies; a veneer placed for appearance alone does not.
The 7.5% AGI Floor
Federal law lets you deduct only the portion of combined medical and dental expenses that exceeds 7.5% of your adjusted gross income.2Office of the Law Revision Counsel. 26 USC 213 – Medical, Dental, Etc., Expenses AGI is your income after above-the-line adjustments like student loan interest and retirement contributions, but before itemized deductions.
An example. With an AGI of $60,000, your floor is $4,500. Pay $3,000 in dental costs for the year and you deduct nothing. Pay $10,000 in combined medical and dental costs and you deduct $5,500. The calculation resets each tax year, so an expensive year does not carry forward.
Only what you actually paid out of pocket counts. If insurance covers $1,200 of a $2,000 crown, only the $800 you paid goes into your total. Anything reimbursed from an HSA or FSA comes out of the total too, since that money was already tax-advantaged.3Internal Revenue Service. Topic No. 502, Medical and Dental Expenses
You Have to Itemize
The dental deduction lives on Schedule A, so it helps only if your total itemized deductions beat the standard deduction. For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.4Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
Your deductible dental amount (the portion above 7.5% of AGI) combines with other itemized items like mortgage interest, state and local taxes, and charitable gifts. If that combined total falls short of your standard deduction, claiming dental expenses changes nothing on your return. This is where most households end up, which is why the deduction tends to matter only in years with unusually heavy medical and dental spending.
Timing: The Year You Pay
The deduction attaches to the year you pay, not the year the work happens. A procedure done in December and paid in January is deducted on the following year’s return.1Internal Revenue Service. Publication 502 – Medical and Dental Expenses
Credit card charges work differently. You deduct the expense in the year you charged it, even if you pay the card off later.1Internal Revenue Service. Publication 502 – Medical and Dental Expenses That rule gives you some room to bunch expenses. If you know a big dental bill in December will push you over the 7.5% floor, charging it locks the deduction into that year even while payments stretch across months.
Family Members You Can Cover
You can deduct dental costs you pay for your spouse and your dependents.3Internal Revenue Service. Topic No. 502, Medical and Dental Expenses Children’s orthodontic work is the common case. For a parent or other relative, the person generally must qualify as your dependent, which typically means you provide more than half their financial support for the year.1Internal Revenue Service. Publication 502 – Medical and Dental Expenses Publication 502 spells out the relationship and support rules in full.
Travel to Dental Appointments
Getting to the dentist generates deductible costs many people miss. Driving is deductible at 20.5 cents per mile for medical travel in 2026, with parking and tolls added on top.5Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate Bus, taxi, and rideshare fares to appointments count as well. When care requires travel away from home, lodging is deductible up to $50 per night per person, and a companion who needs to travel with the patient gets the same limit.1Internal Revenue Service. Publication 502 – Medical and Dental Expenses Meals do not count.
HSAs, FSAs, and Self-Employed Premiums
For most people, tax-advantaged accounts deliver a better result than itemizing dental costs. HSAs and FSAs cover the same qualifying dental care: cleanings, fillings, extractions, implants, braces, and other medically necessary treatment.
An HSA is available if you have a high-deductible health plan. The 2026 contribution limit is $4,400 for self-only coverage and $8,750 for family coverage, with a $1,000 catch-up contribution at age 55 or older.4Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Contributions are deductible, growth is tax-free, and withdrawals for qualified dental expenses are tax-free. No 7.5% floor applies.
A health care FSA works through your employer. The 2026 contribution limit is $3,400, funded with pre-tax dollars from your paycheck. Most FSAs follow a use-it-or-lose-it rule, so estimate carefully. You cannot deduct dental expenses paid with HSA or FSA funds on Schedule A, since the money was pre-tax already.3Internal Revenue Service. Topic No. 502, Medical and Dental Expenses
Self-employed individuals get a separate path. Dental insurance premiums are deductible as an above-the-line deduction on Schedule 1, which reduces AGI directly. You do not need to itemize, and the 7.5% floor does not apply to this deduction.6Internal Revenue Service. Instructions for Form 7206 The deduction covers premiums for you, your spouse, and your dependents. Out-of-pocket costs beyond insurance still go through the Schedule A route.
Records to Keep
Keep itemized statements from your dentist showing the patient’s name, dates of service, and procedures performed. Keep receipts for what you actually paid, because only your out-of-pocket cost is deductible.3Internal Revenue Service. Topic No. 502, Medical and Dental Expenses Save Explanation of Benefits statements from your insurer so the math on reimbursements is defensible. For travel, keep a mileage log along with parking, toll, and lodging receipts. You do not submit these with your return, but you need them if the IRS asks.
How to Report It
Dental expenses go on Schedule A, attached to Form 1040.7Internal Revenue Service. About Schedule A (Form 1040), Itemized Deductions Line 1 takes your total medical and dental expenses. Line 2 is your AGI, Line 3 is 7.5% of that, and Line 4 is the deductible amount. That figure then combines with your other itemized deductions on the rest of Schedule A. Most tax software handles the math automatically and will compare your itemized total against the standard deduction, defaulting to whichever is larger.4Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026