Orthodontics
Orthodontics are an eligible expense for HSA, FSA, and HRA accounts as they are considered a qualified medical expense for dental treatment.
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 the prevention and alleviation of dental disease as qualified medical expenses. Orthodontic treatments, such as braces or aligners, fall under this category as they correct dental irregularities and improve oral health and function.
When It Qualifies
- •The expense must be for the prevention or alleviation of dental disease or conditions.
- •The treatment must be performed by a licensed dental professional.
When It Doesn't
- •Orthodontic procedures performed solely for cosmetic reasons, without any underlying medical or dental necessity, are generally 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, specific plan administrators may have their own substantiation requirements. Always retain detailed receipts and statements for your records. This information is for educational purposes only and not tax or legal advice.