How to take Advantage of Dental Tax Deductions

A taxpayer when filing their Form 1040 or 1040A with the IRS can take deductions for dental tax, or expenses paid. Dental expenses that have been incurred in a tax year may be treated as a qualified medical expense. This includes any fees paid for services provided for cleaning, realignment or equipment paid out-o-pocket. This may also include deductibles and co-pays that were required to be paid for receipt of a required dental procedure.

Expenses Must Exceed 7.5 Percent AGI

All qualified medical expenses, whether medical or dental, must exceed 7.5 percent of a taxpayer’s adjusted gross income. For example, a taxpayer with an adjusted gross income of $50,000 can deduct any qualified medical or dental expense incurred that exceeds $3,750. If an individual incurred $3,000 in qualified dental expenses, no deduction is allowed. If the taxpayer incurred $4,000 in expenses, $250 would be deductible.

How to Claim a Dental Expense Deduction

IRS Publication 502 lists the types of dental expenses that a taxpayer would be permitted to deduct as a qualified dental expense. A taxpayer when filing their tax return should review the expenses listed.  It should be noted that a dental expense deduction is only available to tax filers who utilize the Form 1040 or 1040A and itemize their deductions.  A qualified dental expense deduction would not be available to a taxpayer who files the Form 1040EZ.