Dental x-ray
Dental x-rays are eligible for HSA, FSA, and HRA accounts as they are considered a qualified medical expense for dental treatment.
Eligible for HSA, FSA, HRAhigh confidence
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Quick Reference
The IRS considers amounts paid for dental treatment to be qualified medical expenses. This includes diagnostic services like X-rays, which are performed by a licensed dental professional to diagnose or prevent dental issues and maintain or restore dental health.
When It Qualifies
- •The dental x-ray must be for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.
When It Doesn't
- •Expenses solely for cosmetic purposes are not eligible.
Similar Items
Official Source
IRS Publication 502 (2024)
Dental Treatment
View on IRS.gov
Important Notice
- •Your specific plan may have different rules
- •Keep all receipts and documentation
- •This is informational only, not tax or legal advice
While generally eligible, it's always best to confirm with your specific plan administrator as individual plan rules can vary. Always retain your receipts for tax purposes.