Are braces tax deductible?

Page updated October 22, 2026.

Braces can be tax deductible, but most people get more out of paying for them with HSA or FSA money. The IRS lists braces as a dental expense (IRS Publication 502). You can deduct only the part of your year's medical and dental bills above 7.5% of your adjusted gross income (AGI), and only if you itemize (IRS Publication 502). This page explains both routes with the current IRS figures. It isn't tax advice; for your own return, ask a tax professional.

How the medical expense deduction works

IRS Publication 502 lists braces among dental services, alongside X-rays, fillings and extractions, under treatment to alleviate dental disease (IRS Publication 502). Three rules decide whether that helps you:

1. The 7.5% floor. You add up all the medical and dental expenses you paid during the year, then deduct only the amount above 7.5% of your AGI (IRS Publication 502).
2. You must itemize. The deduction goes on Schedule A (Form 1040) (IRS Publication 502), so it only helps if your itemized deductions add up to more than the standard deduction: $16,100 for single filers and $32,200 for married couples filing jointly in 2026 (IRS).
3. Only what you paid yourself. Amounts paid by insurance or other sources don't count, and neither do amounts reimbursed from an FSA or HRA (IRS Publication 502).

You can include expenses you paid for yourself, your spouse and your dependents (IRS Publication 502), so a child's braces count if you paid for them.

A worked example

Take a household with an AGI of $60,000 that pays the US average fee for braces, $5,645 (Pearl's analysis of ADA fee survey data), in one tax year, with no other medical bills. This is an illustration, not tax advice.

That $1,145 only lowers the household's tax if its other itemized deductions, plus this amount, beat the standard deduction. A household that pays the same $5,645 from an FSA or HSA instead uses pre-tax money for the whole bill, with no floor to clear and no need to itemize (IRS Publication 969). That's why the accounts below usually matter more.

Paying with an HSA or FSA

The AAO lists HSA, FSA and HRA accounts among the ways to pay for orthodontic treatment with pre-tax money (AAO), and Align lists FSAs and HSAs as options for Invisalign (Invisalign.com).

Because an FSA lets you use the full year's election early (IRS Publication 969), it can cover a down payment at the start of treatment. Ask your employer's plan how it handles orthodontic payments made over time.

What counts, and what doesn't

• Counts: braces and other dental treatment to alleviate dental disease, including X-rays and extractions (IRS Publication 502)
• Counts: getting there. For 2025 you can use the standard medical mileage rate of 21 cents a mile, plus parking and tolls (IRS Publication 502)
• Doesn't count: anything insurance paid, or that an FSA or HRA reimbursed (IRS Publication 502)
• Usually doesn't count: cosmetic surgery, unless it corrects a deformity from a congenital abnormality, injury or disfiguring disease (IRS Publication 502)

The IRS doesn't name Invisalign or other clear aligners. It lists braces under dental treatment (IRS Publication 502), so ask a tax professional whether your aligner treatment qualifies.

Which tax year a payment counts in

You include medical expenses in the year you pay them. A charge to a credit card counts in the year the charge is made, not when you pay off the card (IRS Publication 502). Many orthodontists spread fees over the treatment with a down payment and monthly installments (AAO), so each year's payments generally count in that year. If you're choosing between paying upfront and paying monthly, the tax treatment is only one factor: medical credit cards often carry high interest after a promotional period ends (CFPB). See braces payment plans.

Records to keep

• The orthodontist's treatment agreement and itemized receipts for each payment
• Insurance explanation-of-benefits statements, so you deduct only what you paid
• FSA or HSA reimbursement records, so the same dollars aren't counted twice (IRS Publication 502)
• A mileage log for orthodontic visits

For more ways to bring the cost down, see affordable braces, braces cost with insurance and braces cost without insurance.