FSA Dental Rules: Whitening, Night Guards & Water Flossers
Dental work is expensive. While most major procedures (fillings, crowns, root canals) are obviously eligible for FSA reimbursement, there is a lot of confusion around "maintenance" and "cosmetic" items.
1. Is Teeth Whitening FSA Eligible?
Generally No. The IRS considers teeth whitening to be a "Cosmetic Procedure," similar to face lifts. Therefore, standard whitening strips, trays, and dentist laser treatments are NOT eligible.
The Exception: There are specialized whitening products that are FDA-cleared to prevent gingivitis or plaque build-up. If the product's primary purpose is medical (preventing disease) rather than just cosmetic (looking good), it may be eligible.
2. Night Guards (Grinding)
If you grind your teeth (Bruxism), a night guard is a medical necessity.
- Dentist Custom Guards: 100% Eligible. These can cost $500+.
- OTC Guards: 100% Eligible. Store-bought guards (like Plackers or Dentek) are fully reimbursable without a prescription.
3. Water Flossers & Electric Toothbrushes
Water Flossers (like Waterpik): Yes! These are generally eligible because they treat/prevent gum disease.
Electric Toothbrushes: No. The IRS views toothbrushes (even expensive Sonicare ones) as "General Health" items, like shampoo. You cannot use FSA funds for them unless you have a Letter of Medical Necessity for a specific condition (like arthritis preventing manual brushing).
4. Orthodontics (Braces)
Braces and Invisalign are fully eligible. However, because the cost is so high ($5,000+), you need to be careful about when you pay.
We wrote a specific guide on the "Split-Year Strategy" to help you pay for braces over two years instead of one.