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Mouthguard

Mouthguards are eligible for HSA, FSA, and HRA accounts when used to treat a specific medical or dental condition.

Eligible with Requirements for HSA, FSA, HRAhigh confidence

Eligibility Matrix

Eligibility status for all account types

Account TypeStatus
HSAEligible
FSAEligible
HRAEligible

Requirements

Diagnosed Medical Condition

The mouthguard must be prescribed or recommended by a dentist or doctor to treat a specific medical or dental condition, such as bruxism (teeth grinding), temporomandibular joint (TMJ) disorder, or as part of orthodontic treatment.

Letter of Medical Necessity

In some cases, a Letter of Medical Necessity from a healthcare provider may be required to substantiate the medical purpose of the mouthguard.

Quick Reference

The IRS considers expenses for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, as qualified medical expenses. Mouthguards used to treat conditions like bruxism or TMJ, or as part of dental treatment (e.g., retainers), fall under this definition. These are considered dental expenses, which are generally eligible.

When It Qualifies

  • •Used to treat bruxism (teeth grinding)
  • •Used to treat temporomandibular joint (TMJ) disorder
  • •Used as part of orthodontic treatment (e.g., retainers)
  • •Prescribed or recommended by a licensed dentist or doctor for a specific medical or dental condition

When It Doesn't

  • •Mouthguards used solely for general sports protection without an underlying diagnosed medical or dental condition are generally not eligible.

Similar Items

Official Source

IRS Publication 502 (2024)

Dental Expenses

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

Eligibility can vary based on your specific plan administrator's interpretation and documentation requirements. Always retain detailed receipts and a Letter of Medical Necessity or prescription if applicable. This information is for educational purposes only and not tax or legal advice.