Yes, dental implants are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when they are used to treat tooth loss and restore oral health.
Why Are Dental Implants FSA/HSA Eligible?
Dental implants are a medically necessary treatment used to replace missing teeth and restore function, prevent jawbone deterioration, and improve oral health. Because they are used to treat a specific dental condition—not for cosmetic purposes—they qualify as eligible medical expenses under IRS Code Section 213(d).
According to IRS Publication 502, expenses for artificial teeth and related procedures are eligible, including the cost of implants when performed to treat a medical or dental condition.
FSA- and HSA-eligible dental implant expenses may include:
Surgical placement of the dental implant (titanium post)
Anesthesia and sedation related to the procedure
Custom abutments and crowns used to restore the implant
Bone grafting or sinus lift procedures related to implant preparation
Post-operative care and follow-up appointments
Diagnostic imaging and treatment planning
What’s Not Covered?
The following are not eligible:
Dental implants placed solely for cosmetic reasons (e.g., elective replacement of a healthy tooth)
Upgrades for aesthetic enhancements not required for function
Non-medical add-ons or extended warranties
Procedures not performed by or under the supervision of a licensed dental professional
To qualify, the dental implant must be part of a treatment plan to correct tooth loss or another oral health condition.
How to Use Your FSA or HSA for Dental Implants
You can use your FSA or HSA card at dental offices and surgical centers that offer implant services. If you pay out of pocket:
Request an itemized invoice or treatment plan from your dentist or oral surgeon
Save documentation of any preparatory or follow-up services
Submit a reimbursement claim through your FSA or HSA provider, if needed
For more information on eligible dental procedures, refer to IRS Publication 502.
