Teeth whitening is not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Is Teeth Whitening Not FSA/HSA Eligible?
Teeth whitening procedures and products are considered cosmetic treatments that improve personal appearance rather than treat, diagnose, or prevent a medical condition. Because of this, they do not qualify as medical care under IRS Code Section 213(d).
According to IRS Publication 502, “You can’t include in medical expenses the amount you pay for teeth whitening,” as cosmetic dental services are not eligible for reimbursement. This includes whitening performed in a dental office and all over-the-counter whitening products.
What’s Not Covered?
Professional teeth whitening or bleaching services performed by a dentist
At-home whitening kits, strips, gels, and pens
Whitening toothpastes and mouth rinses
Cosmetic veneers or bonding performed for whitening purposes
Any cosmetic dental product or service designed to improve appearance
LMN and Exceptions
Teeth whitening is not eligible under any circumstances, even with a Letter of Medical Necessity (LMN).
Dental care expenses are only eligible when they address a medical or structural issue such as cavities, gum disease, or injury—not for cosmetic improvement.
If you’re seeking dental treatments that are FSA/HSA eligible, covered examples include:
Preventive care (cleanings, exams, and X-rays)
Fillings, crowns, and extractions
Orthodontic treatment prescribed to correct bite alignment
Dentures and medically necessary dental surgery
Cosmetic whitening, however, remains fully ineligible regardless of medical recommendation or setting.
