Dental surgery as medical deduction?

Electronicssa
Electronicssa Member Posts: 1 Newcomer
in Credits/Deductions

I just had dental surgery to replace my decaying/missing teeth in 2026. This fixes multiple cavities, my overbite, and will help my overall health. I paid off the procedure last year 2025. Can this be deducted in medical expenses since this is not for cosmetic purposes? It's Its a hefty deduction since it was double arch implants

Answers

  • Taylor
    Taylor FreeTaxUSA Agent Posts: 50 image
    edited January 26

    Hi Electronicssa,

    Medical expenses are generally deductible in the year you pay them. However, IRS publication 502 explains that this does not apply if you pay in advance for treatment in a future year.

    It states: "You can include only the medical and dental expenses you paid this year, but generally not payments for medical
    or dental care you will receive in a future year."


    Publication 502, page 2, upper right side.

    Medically necessary dental work, including dental implants to replace decaying or missing teeth, typically qualify as a deductible medical expense. This is different from cosmetic procedures. Since your implants address cavities, missing teeth, bite issues, and overall health, they would generally be considered medically necessary treatment.

    IRS Publication 502 explains:

    "Treatment to alleviate dental disease includes services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments."


    Publication 502, Page 7, midway down on the left side column.

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