Yes, braces are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when they are used for orthodontic treatment to correct dental or jaw alignment issues.
Why Are Braces FSA/HSA Eligible?
Braces are considered a qualified medical expense under IRS Code Section 213(d) because they are used to treat issues such as misaligned teeth, overbites, underbites, and other oral health concerns. These are recognized medical conditions, and the associated treatment is eligible for reimbursement.
According to IRS Publication 502, orthodontic services—including braces—are eligible when they are used to prevent or alleviate dental problems that impact overall health.
FSA- and HSA-eligible orthodontic expenses may include:
Metal, ceramic, or lingual braces
Orthodontic consultations and x-rays
Adjustments and follow-up visits
Retainers used as part of active treatment
Orthodontic payment plans (see below for details)
These expenses can be reimbursed throughout the course of treatment, even if paid under a multi-month or multi-year agreement.
What’s Not Covered?
The following are not eligible:
Braces or orthodontic care provided purely for cosmetic purposes
Warranties, insurance, or extended maintenance contracts
Whitening treatments, veneers, or other non-essential cosmetic enhancements
Over-the-counter aligners or mail-order braces without provider oversight
Only treatment that serves a health-related purpose qualifies for FSA/HSA use.
How to Use Your FSA or HSA for Braces
You can pay for braces and associated orthodontic services using your FSA or HSA card directly, or submit reimbursement claims if you’ve already paid out of pocket. Here's how to ensure smooth processing:
Save all itemized invoices, showing the type of orthodontic treatment and cost
For payment plans, request a breakdown of the full treatment cost and duration
Retain documentation from your orthodontist outlining the treatment plan and expected services
For more details on what qualifies, consult IRS Publication 502.
