Dental insurance premiums can qualify when coverage prevents or treats dental disease, including hygiene, preventive exams, and eligible treatments under federal tax rules.
Cosmetic care is different: whitening, veneers, bonding, cosmetic implants, and most straightening usually are not deductible or insured because appearance is the main purpose.
Most taxpayers must itemize to claim medical and dental premiums, and only qualifying expenses above the AGI threshold count toward total itemized deductions.
Self-employed taxpayers may deduct eligible dental premiums as an income adjustment when they have net profit and a plan established under business.
Premiums paid with pretax FSA or HSA funds are not deductible, because federal rules do not allow double tax benefits on those payments.
