Teeth whitening (prescription)
Teeth whitening, even with a prescription, is generally not eligible for HSA, FSA, or HRA reimbursement because it is considered a cosmetic procedure.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Not Eligible |
| FSA | Not Eligible |
| HRA | Not Eligible |
Quick Reference
The IRS considers medical expenses to be costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments affecting any structure or function of the body. Cosmetic procedures, including teeth whitening, are generally not considered qualified medical expenses unless they are necessary to improve a deformity directly related to a congenital abnormality, a personal injury, or a disfiguring disease.
When It Qualifies
- •The procedure must be necessary to improve a deformity arising from, or directly related to, a congenital abnormality.
- •The procedure must be necessary to improve a deformity arising from, or directly related to, a personal injury resulting from an accident or trauma.
- •The procedure must be necessary to improve a deformity arising from, or directly related to, a disfiguring disease.
When It Doesn't
- •Teeth whitening performed purely for aesthetic improvement.
- •Any cosmetic procedure not meeting the specific medical necessity criteria outlined by the IRS.
Similar Items
Official Source
IRS Publication 502 (2024)
Cosmetic surgery
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 this information is based on IRS guidelines, individual plan administrators may have specific rules. Always retain detailed receipts for all expenses. This information is for educational purposes only and does not constitute tax or legal advice.