Yes, dentures are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Are Dentures FSA/HSA Eligible?
Dentures are a form of prosthetic dental care used to replace missing teeth and restore oral function. Because they are used to treat a medical condition—such as tooth loss due to injury, decay, or disease—dentures qualify as a reimbursable medical expense under IRS Code Section 213(d).
According to IRS Publication 502, the cost of artificial teeth is considered a qualified medical expense, making dentures eligible for both FSA and HSA reimbursement.
FSA- and HSA-eligible denture expenses may include:
Complete or partial dentures
Custom fittings and dental impressions
Adjustments and relining
Denture repairs and replacements
Related exams or procedures necessary for denture placement
Temporary dentures while permanent ones are being prepared
What’s Not Covered?
The following are not eligible:
Dentures purchased for purely cosmetic purposes (e.g., theatrical use or novelty teeth)
Over-the-counter products not intended to treat a dental condition
Non-medical accessories or cosmetic add-ons unrelated to function
Denture purchases not provided or supervised by a licensed dental professional
To qualify, the dentures must be medically necessary and provided by a licensed dentist or prosthodontist.
How to Use Your FSA or HSA for Dentures
You can use your FSA or HSA card to pay for dentures and associated dental services at the time of care. If you pay out of pocket:
Request an itemized invoice or treatment plan from your dental provider
Save any documentation related to fittings, adjustments, or follow-up care
Submit a reimbursement claim through your FSA or HSA provider, if needed
For more information on eligible dental and medical expenses, refer to IRS Publication 502 .
