Dentures
Dentures are an eligible expense for HSA, FSA, and HRA accounts.
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 expenses for artificial teeth, such as dentures, which are used to alleviate or prevent a physical or mental defect or illness.
When It Qualifies
- •The dentures must be for the purpose of medical care, which includes 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 for purely cosmetic purposes are generally not eligible. If the primary purpose of the dentures is to improve appearance without addressing a medical condition, they may not qualify.
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 the IRS determines general eligibility, specific plan administrators may have their own substantiation requirements. Always keep detailed records and receipts for all expenses. This information is for educational purposes only and not tax or legal advice.