Night guard
A night guard is eligible for HSA, FSA, and HRA if it is used to treat a specific medical condition, such as bruxism or temporomandibular joint (TMJ) disorder.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
Must be prescribed or recommended by a dental or medical professional to treat a diagnosed medical condition like bruxism (teeth grinding) or TMJ disorder.
Quick Reference
The IRS allows medical expenses for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any structure or function of the body. Dental expenses, including treatment of teeth and gums, are generally qualified medical expenses. A night guard used to treat conditions like teeth grinding (bruxism) or jaw disorders (TMJ) falls under this definition as it addresses a specific medical need.
When It Qualifies
- •Must be used to treat a diagnosed medical condition (e.g., bruxism, TMJ disorder).
When It Doesn't
- •Not eligible if used for general wellness, cosmetic purposes, or without a diagnosed medical need.
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 by plan administrator. Always retain detailed receipts and a Letter of Medical Necessity or prescription if required by your plan. This information is for educational purposes only and not tax or legal advice.