Dental expenses are deductible along with your medical expenses on Schedule A Form 1040. You can deduct dental expenses for yourself, your spouse or any dependents you claim on your return. In addition, you can deduct dental expenses for anyone you could have claimed as a dependent unless that person received $3,800 or more of gross income. Finally, you can deduct the dental and medical expenses for your child whom you do not claim because of the rules in place for children of divorced parents.
Dental expenses include any amounts paid for preventive treatment such as teeth cleanings, fillings, extractions, X-rays and braces. Also included are premiums paid for any insurance-related expenses, and the amounts paid for transportation to and from the dental care facility. However, the Internal Revenue Service draws the line for some cosmetic services such as teeth whitening, so you will not be able to deduct those teeth-whitening services from the kiosk at the mall.
Exactly Which Medical and Dental Expenses Can You Deduct?
- Diagnosis and Cures
- Annual Physical Exams
- Medicine, Treatment and Prevention
- Dental Treatments
- Medical Equipment, Supplies and Diagnosis Devices
- Ambulance and Other Medical Professional Transportation
- Travel expenses to and from treatment
- Insurance payments
- Chiropractor
- Psychologist
- Physical Therapy
Medical Expenses that Aren’t Deductible
The IRS updates the list of medical expense deductions quite frequently, from a tax perspective, so it’s important to know not only what is considered deductible, but what isn’t.
A few expenses that may be medical-related but aren’t as of yet deductible, according to Uncle Sam, are:
- Elective cosmetic surgery
- Medicine that isn’t FDA approved
- Expenses related to a funeral
- Medicare tax payments (for the self-employment tax)
For a full list of every piece of information dealing with deductible medical expenses, see IRS Publication 502.
