Veneers are not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Are Veneers Not FSA/HSA Eligible?
Dental veneers are considered cosmetic procedures because they are primarily used to improve the appearance of teeth by changing their color, shape, or alignment. Since they are performed for aesthetic reasons and not to diagnose, treat, or prevent a medical condition, veneers do not qualify as medical care under IRS Code Section 213(d).
According to IRS Publication 502, expenses for cosmetic dental procedures—such as teeth whitening, veneers, and bonding for appearance enhancement—are not eligible for reimbursement through FSAs or HSAs.
What’s Not Covered?
Cosmetic porcelain or composite veneers
Veneers applied for aesthetic improvement or discoloration
Cosmetic bonding or contouring related to smile enhancement
Temporary veneers for appearance purposes
Any veneer procedure not deemed medically necessary by a dentist
LMN and Exceptions
Veneers are not eligible under normal circumstances, even with a Letter of Medical Necessity (LMN).
However, rare exceptions may apply if a dentist determines the procedure is medically necessary to restore function following:
An accident or injury causing tooth damage or loss
A congenital defect affecting tooth structure
Severe enamel erosion or structural breakdown requiring restoration
In such cases, only the portion of the procedure directly tied to medical restoration (not cosmetic improvement) may be eligible, and detailed documentation—including a dentist’s diagnosis and itemized treatment notes—would be required.
To seek reimbursement in these rare situations:
Obtain a dentist’s statement specifying the medical need for veneers.
Provide a Letter of Medical Necessity (LMN) describing the condition being treated.
Submit the LMN and itemized receipt to your FSA/HSA administrator for review.
Even then, approval is uncommon, and veneers are almost always classified as a cosmetic dental expense.
