What dental care an FSA or HSA can pay for
An FSA or HSA can pay for dental care that prevents or treats a dental problem. The IRS lists "services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments" as medical expenses, and the same definition decides what health FSAs and HSAs can reimburse; amounts paid to whiten teeth are excluded.[1][6]
| Expense | Eligible? | Note |
|---|---|---|
| Exams, cleanings and X-rays | Yes | Preventive care |
| Fillings, crowns, root canals | Yes | Treatment of a dental problem |
| Extractions, including wisdom teeth | Yes | Sedation billed for the procedure counts too |
| Dentures and implants | Yes | Dentures are named by the IRS |
| Braces and clear aligners | Yes | Orthodontia is named by the IRS ("braces") |
| Teeth whitening | No | The IRS excludes it by name |
| Toothpaste, floss, ordinary toothbrushes | No | Everyday personal items, not treatment |
Laser eye surgery counts as medical care under the same IRS rules, so the calculator above also works for PRK and LASIK.[1]
2026 and 2027 FSA and HSA limits
For 2027 you can put up to $3,500 into a health FSA through payroll and carry up to $700 into the next year if your plan allows it; the HSA limit is $4,500 for self-only coverage and $9,000 for family coverage.[2][4]
| Account | 2026 | 2027 |
|---|---|---|
| Health FSA, per employee | $3,400 | $3,500 |
| Health FSA carryover (if the plan permits) | $680 | $700 |
| HSA, self-only coverage | $4,400 | $4,500 |
| HSA, family coverage | $8,750 | $9,000 |
| HSA catch-up, age 55 or older | +$1,000 | +$1,000 |
Sources: IRS revenue procedures for each year and Publication 969 for the catch-up.[3][5][6] To contribute to an HSA you need a qualifying high-deductible plan; from 2026, bronze and catastrophic plans bought through an Exchange count.[7] If you are shopping for that coverage, see health insurance without a job.
Can I use HSA for braces?
Yes. Braces are listed by name among qualified dental expenses, so you can pay an orthodontist from an HSA or a health FSA.[1] With an FSA, orthodontia paid in advance is treated as incurred when you pay, under IRS proposed regulations that taxpayers may rely on, so a lump-sum down payment can be reimbursed in the year you pay it.[8]
A typical teen orthodontic case costs about $6,700 (see braces cost). Running the full 2027 FSA amount of $3,500 toward it at a 22% bracket and 5% state tax saves about $1,213 in tax. With an HSA, the expense has to be incurred after the account was opened; HSA withdrawals for anything other than qualified expenses are taxable and may owe an extra 20% tax.[6]
How much paying with pre-tax money saves
Paying from an FSA or HSA saves your marginal tax rate on the bill: with a 22% federal bracket, 5% state tax and 7.65% payroll tax, a $3,000 treatment really costs $1,961. Payroll tax is 6.2% for Social Security and 1.45% for Medicare.[9]
| Treatment | Typical fee | 12% bracket | 22% bracket | 24% bracket |
|---|---|---|---|---|
| Checkup: exam, X-rays and cleaning | $230 | $57 | $80 | $84 |
| Molar root canal + buildup + crown | $3,350 | $826 | $1,161 | $1,228 |
| Four wisdom teeth, IV sedation | $3,770 | $929 | $1,306 | $1,382 |
| Complete dentures, upper and lower | $4,700 | $1,159 | $1,629 | $1,723 |
| Braces or aligners, teen | $6,700 | $1,652 | $2,322 | $2,456 |
Fees are typical national self-pay prices in 2026 dollars from this site's estimators, such as wisdom tooth removal cost and dentures cost. A bill larger than one year's FSA limit can still be paid partly with pre-tax money; only the part you set aside saves tax.
Common mistakes with FSA money for dental work
- Setting aside more than you will spend. Money left at the end of the plan year is lost unless your plan offers a carryover, and the carryover is capped ($700 for 2027).
- Paying for whitening or cosmetic work with the card. It is not a qualified expense, and you may have to repay it.
- Losing the itemized receipt. Keep a bill showing the date, the service and the amount, since FSA administrators often ask for it.
- Forgetting to time large work. If you know a crown or braces are coming, raise your FSA election at open enrollment for that year.
- Counting the same bill twice. Expenses paid with FSA or HSA money cannot also be deducted as medical expenses on your tax return.[1]
Without insurance and without an FSA?You can still cut the bill: dental schools and health centers charge less (see sliding scale dentists), and an interest-free office plan spreads the cost (dental payment plans).
Frequently asked questions
Can you use FSA for dental cleanings and fillings?
Yes. Exams, X-rays, cleanings and fillings are dental care that the IRS counts as medical expenses, so a health FSA can pay for them.[1]
Can I use HSA for braces for my child?
What is the FSA limit for 2027?
Is teeth whitening FSA eligible?
No. The IRS says amounts paid to whiten teeth cannot be included as medical expenses.[1]
Sources
- Publication 502: Medical and Dental Expenses
- Rev. Proc. 2026-35: inflation adjustments for 2027 (health FSA limit and carryover)
- Rev. Proc. 2025-32: inflation adjustments for 2026 (health FSA limit and carryover)
- Rev. Proc. 2026-24: 2027 HSA contribution limits and HDHP amounts
- Rev. Proc. 2025-19: 2026 HSA contribution limits and HDHP amounts
- Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans
- Notice 2026-5: HSA changes under Public Law 119-21 (bronze and catastrophic plans as HDHPs)
- Employee Benefits – Cafeteria Plans (proposed regulations), 72 FR 43938; Prop. Treas. Reg. §1.125-5(k)(3)
- Topic no. 751, Social Security and Medicare withholding rates