When it comes to medical expenses and tax deductions, many taxpayers are uncertain about whether dental and vision care qualify. In 2025, the IRS continues to allow deductions for a wide range of medical and dental expenses—but only under certain conditions. These expenses must be unreimbursed and exceed 7.5% of your adjusted gross income (AGI) to qualify for deduction when itemizing on Schedule A of Form 1040. In this detailed guide, we break down which dental and vision expenses are deductible, which are not, and how to maximize your tax benefit.
Understanding the 7.5% AGI Threshold
To claim dental and vision expenses as deductions, your total qualified medical expenses (including dental and vision) must exceed 7.5% of your AGI. Only the amount above that threshold can be deducted. For example, if your AGI is $80,000, your first $6,000 in medical expenses cannot be deducted. If you have $9,000 in qualified expenses, you can deduct $3,000.
This threshold applies to all itemized medical expenses, including payments for doctors, hospitals, prescriptions, and eligible dental and vision care.
Deductible Dental Expenses in 2025
The IRS allows many common dental care services to be included as deductible medical expenses. These must be unreimbursed and necessary for the prevention or treatment of a dental condition.
Qualified Deductible Dental Costs
- Routine cleanings and dental exams
- X-rays and diagnostic procedures
- Fillings and tooth extractions
- Root canals and crowns
- Periodontal treatment (gum disease treatment)
- Dentures, bridges, and dental implants
- Orthodontic treatment (e.g., braces) if medically necessary
Cosmetic dental procedures are not deductible unless they are medically necessary due to injury, disease, or a congenital condition.
Non-Deductible Dental Expenses
- Teeth whitening or bleaching procedures
- Cosmetic veneers
- Elective orthodontics for appearance only
- Non-prescription dental products (e.g., toothpaste, floss)
Deductible Vision Expenses in 2025
Vision care is also considered a qualified medical expense under IRS rules, provided the services or products are for diagnosis, treatment, or correction of vision problems.
Qualified Deductible Vision Costs
- Eye exams and vision tests
- Prescription eyeglasses and contact lenses
- Contact lens cleaning solutions
- Vision correction surgery (e.g., LASIK, PRK)
- Treatment for eye diseases or disorders
- Ophthalmologist or optometrist fees
These must be paid out-of-pocket and not reimbursed by insurance, Flexible Spending Accounts (FSAs), or Health Savings Accounts (HSAs), or else they cannot be deducted again.
Non-Deductible Vision Expenses
- Non-prescription sunglasses or readers
- Cosmetic or elective procedures not medically required
- Vision insurance premiums (unless self-paid and not pre-tax)
How to Track Dental and Vision Expenses
To take full advantage of these deductions, it’s essential to maintain organized and detailed records. Your documentation should include:
- Invoices and itemized receipts for each service or product
- Proof of payment (e.g., credit card statement, bank transfer)
- Doctor or dentist’s prescription for corrective lenses or orthodontics
- Travel logs and mileage for trips to dental and vision care appointments
Be sure to track which expenses were reimbursed by insurance or paid using pre-tax accounts, as those amounts are not deductible.
Reporting Dental and Vision Costs on Schedule A
When filing your 2025 federal income tax return, you’ll use Schedule A to report itemized deductions. Medical and dental expenses—including vision care—are entered on Line 1 of Schedule A. Here’s how the process works:
- Enter the total amount of qualified medical and dental expenses, including vision, on Line 1.
- Enter your AGI on Line 2.
- Multiply your AGI by 7.5% and enter that on Line 3.
- Subtract Line 3 from Line 1 and enter the result on Line 4.
Only the amount on Line 4 (if greater than zero) is deductible. If the result is zero or negative, you won’t receive a deduction for those expenses.
Can You Deduct Dental and Vision Premiums?
If you pay for dental or vision insurance premiums out-of-pocket (and not through a pre-tax employer plan), these premiums are also deductible as a medical expense. They must be included in your total for Schedule A and are subject to the 7.5% AGI threshold. Premiums paid through an employer-sponsored plan using pre-tax dollars are not deductible because you’ve already received a tax benefit.
Using HSAs and FSAs for Dental and Vision Costs
Dental and vision expenses are considered qualified expenses for Health Savings Accounts (HSAs) and Flexible Spending Accounts (FSAs). While paying with these accounts offers a pre-tax benefit, you cannot claim a deduction for the same expenses. It’s important to avoid double-dipping. If you use HSA or FSA funds for these costs, do not include them in your Schedule A total.
When Itemizing May Be Worth It
Itemizing deductions, including dental and vision costs, only makes sense if your total itemized deductions exceed the standard deduction. For 2025, the standard deduction amounts are expected to be:
- $15,750 for single filers
- $31,500 for married filing jointly
- $22,050 for head of household
If your combined deductible expenses—including medical, mortgage interest, state taxes, and charitable contributions—surpass the applicable standard deduction, itemizing could result in a lower tax bill.
Conclusion
Dental and vision expenses are indeed deductible on your 2025 federal income tax return—provided they are unreimbursed, medically necessary, and exceed 7.5% of your AGI in combination with other qualifying medical expenses. From fillings and braces to eye exams and LASIK surgery, these costs can significantly reduce your taxable income when itemized correctly.
To maximize your deduction, keep accurate records, understand what qualifies, and consult IRS Publication 502 or a qualified tax professional for further guidance. For many taxpayers, especially those with high medical or vision care needs, these deductions can offer meaningful financial relief at tax time.
