Level 2

Question

Tax deduction question

Forum|Forum|2 days ago
September 30, 2026
4 replies
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Are these statements accurate in regards to me getting tax deductions on my Federal income taxes and California state income taxes for dental work that a licensed prosthodontist will be performing that are medically necessary and are not being done for cosmetic reasons?

This response was generated by Artificial Intelligence and I want to make sure that what it is saying is completely true and accurate.by asking actual tax professionals here:

The medically necessary crowns generally qualify as medical/dental expenses for both federal and California taxes. You can claim qualifying expenses in both 2026 and 2027, but you generally cannot deduct the entire $23,000 each year. The main restrictions are the income threshold and the requirement to itemize. IRS medical and dental expense rules

Assuming you receive and pay for the treatments in the years described:

Treatment	Amount you pay	Returns on which you claim the expense
Upper teeth, treated and paid for in 2026	Approximately $23,000	2026 federal and California returns, filed in 2027
Lower teeth, treated and paid for in 2027	Approximately $23,000	2027 federal and California returns, filed in 2028

Claiming the upper-teeth expenses does not prevent you from claiming the lower-teeth expenses the following year. Each year is calculated separately under current law. IRS Publication 502

There is no fixed annual dollar cap specifically on qualifying dental reconstruction expenses. Instead, both federal and California rules allow the medical deduction only for eligible expenses above 7.5% of your federal adjusted gross income (AGI) for that year. California also uses your federal AGI for this calculation. California FTB deduction comparison

The calculation is:

Eligible medical and dental expenses paid during the year − 7.5% of federal AGI = medical deduction, with a minimum of $0.

For illustration, assuming the $23,000 is entirely eligible, unreimbursed, and your only medical expense:

Your federal AGI for that year	7.5% threshold	Medical portion available to itemize
$75,000	$5,625	$17,375
$100,000	$7,500	$15,500
$150,000	$11,250	$11,750
$200,000	$15,000	$8,000

Your other eligible medical expenses are added to the dental costs before applying the threshold. If your AGI were $100,000 in each year, the calculation would produce $15,500 for 2026 and $15,500 for 2027, before considering itemization and any other applicable limitations. IRS deduction calculation

You must itemize to receive this deduction. Your medical deduction is combined with your other allowed itemized deductions and compared with your standard deduction. These expenses reduce taxable income; they do not produce a dollar-for-dollar tax refund. IRS guidance on itemizing

D

dts002Author

Level 2

CONTINUED:

California lets you itemize on your state return even if you take the standard deduction federally, so your federal and state tax benefits can differ. California Schedule CA instructions

A few details affect what you can claim:

Reimbursements: Exclude amounts insurance pays. Federally, you also cannot deduct the same expenses paid or reimbursed through tax-free HSA or FSA funds. IRS Publication 502
California HSA exception: California treats HSAs differently and may allow qualifying HSA-funded expenses toward its medical deduction, subject to the threshold. California HSA rules
Payment timing: Credit-card charges generally count in the year charged, even if you repay the card later. Prepaying for treatment in a future year has additional restrictions. IRS payment rules
Very high income: Starting in 2026, an additional federal limitation generally caps the tax benefit of itemized deductions at 35% for income otherwise taxed at 37%. Federal limitation

Keep itemized bills, payment records, insurance statements, and the prosthodontist’s treatment plan documenting the medical necessity.

What is your approximate expected 2026 AGI, what is your filing status, and do you normally itemize? Those details would let me estimate how much of your $23,000 would be deductible and the likely tax savings.

Further explain this: "There is no fixed annual dollar cap specifically on qualifying dental reconstruction expenses. Instead, both federal and California rules allow the medical deduction only for eligible expenses above 7.5% of your federal adjusted gross income (AGI) for that year. California also uses your federal AGI for this calculation."

It means you subtract an amount based on your income from your eligible medical expenses. The remaining amount is what you can claim as a medical itemized deduction. The 7.5% determines how much of your expenses is excluded from the deduction. IRS rules

Your adjusted gross income (AGI) is your income from wages and other taxable sources, minus certain allowable adjustments. It is calculated before subtracting your standard deduction or itemized deductions. You can find it on your federal Form 1040. IRS explanation of AGI

For example, suppose your 2026 federal AGI is $100,000, and you pay $23,000 out of pocket for qualifying dental work:

Calculation	Amount
Your federal AGI	$100,000
Multiply by 7.5%: $100,000 × 0.075	$7,500
Your eligible dental expenses	$23,000
Subtract the threshold: $23,000 − $7,500	$15,500

In this example:

The first $7,500 of expenses produces no medical deduction.
The remaining $15,500 is available to claim as a medical itemized deduction.
Crossing the threshold does not make the first $7,500 deductible.

“No fixed annual dollar cap” means there is no separate rule limiting qualifying dental expenses to, for example, $10,000 per year. Keeping the same $100,000 AGI, the calculation would be:

Eligible expenses paid that year	Subtract the threshold	Medical deduction before other applicable limitations
$23,000	$7,500	$15,500
$40,000	$7,500	$32,500

You also combine all eligible medical and dental expenses for that year before subtracting the threshold. You do not apply a separate threshold to each bill. IRS medical deduction rules

California uses that same federal AGI to calculate its 7.5% threshold. With the first example, assuming the expenses qualify equally under both systems, the medical deduction would be $15,500 on your federal return and $15,500 on your California return, if you itemize on each. You do not divide the $15,500 between the two returns. California FTB rules

The calculation starts over for 2027, using your 2027 income and expenses.

Finally, a $15,500 deduction reduces taxable income by $15,500; your tax savings depend on your tax rate and whether itemizing benefits you. You generally compare your total itemized deductions with your standard deduction and use whichever gives you the better result. IRS guidance on itemizing

What is your approximate expected 2026 AGI: My approximate expected 2026 AGI is $90,000 what is your filing status: my filing status is single, do you normally itemize: No I normally don't itemize

With a $90,000 AGI, $16,250 of your $23,000 dental expense would qualify as a medical itemized deduction. You can switch to itemizing for 2026 even though you normally take the standard deduction.

Assuming you pay the entire $23,000 yourself, with no insurance reimbursement or tax-free HSA/FSA payment:

Calculation	Amount
Your expected 2026 AGI	$90,000
Medical expense threshold: $90,000 × 7.5%	$6,750
Eligible dental expenses	$23,000
Medical deduction: $23,000 − $6,750	$16,250

Both federal and California rules use this threshold. IRS medical expense rules, California deduction rules

For federal taxes, the comparison with your standard deduction matters.

The basic 2026 standard deduction for a single filer is $16,100. Assuming you are under 65, not blind, and your income is primarily wages, your federal marginal tax rate would generally be 22% at this income level. IRS 2026 deductions and brackets

If the dental expense were your only itemized deduction:

Itemizing would give you $16,250.
Taking the standard deduction would give you $16,100.
Itemizing would reduce taxable income by only $150 more.
Your additional federal tax savings would therefore be approximately $33: $150 × 22%.

However, you likely have other deductions to add—particularly California income taxes withheld from your pay. Those generally count toward your federal itemized deductions, even though you have not needed to itemize previously. Eligible property taxes and mortgage interest can also increase the total. IRS deductible tax rules

For example, if you pay $5,000 in deductible California income taxes during 2026:

Federal comparison	Amount
Medical deduction	$16,250
California income taxes paid—illustrative amount	$5,000
Total itemized deductions	$21,250
Subtract the standard deduction you would otherwise take	−$16,100
Additional deduction gained by itemizing	$5,150
Estimated federal tax savings at 22%	$1,133

The $5,000 is an example; your actual withholding and other payments determine that amount.

For California taxes, a preliminary estimate is approximately $980 in savings from the dental expense.

California’s published 2026 estimated-tax worksheet currently uses a $5,706 standard deduction and 2025 tax tables for planning. Using those figures, assuming your California AGI is also $90,000 and you have no other state itemized deductions:

($16,250 − $5,706) × 9.3% ≈ $981.

This is a planning estimate; the final 2026 inflation-adjusted figures may change it. California income taxes paid do not count as an itemized deduction on your California return. FTB estimated-tax instructions, tax rates, California adjustments

For your 2027 dental work, another $23,000 payment would again produce a $16,250 medical deduction if your 2027 AGI is also $90,000. The tax savings would need to be recalculated using that year’s standard deductions, rates, and other deductions.

Will you be 65 or older by December 31, 2026, and approximately how much California income tax will be withheld from your pay during 2026? Those details would help refine the estimate

D

dts002Author

Level 2

CONTINUED:

You also combine all eligible medical and dental expenses for that year before subtracting the threshold. You do not apply a separate threshold to each bill. IRS medical deduction rules

California uses that same federal AGI to calculate its 7.5% threshold. With the first example, assuming the expenses qualify equally under both systems, the medical deduction would be $15,500 on your federal return and $15,500 on your California return, if you itemize on each. You do not divide the $15,500 between the two returns. California FTB rules

The calculation starts over for 2027, using your 2027 income and expenses.

Finally, a $15,500 deduction reduces taxable income by $15,500; your tax savings depend on your tax rate and whether itemizing benefits you. You generally compare your total itemized deductions with your standard deduction and use whichever gives you the better result. IRS guidance on itemizing

What is your approximate expected 2026 AGI: My approximate expected 2026 AGI is $90,000 what is your filing status: my filing status is single, do you normally itemize: No I normally don't itemize

With a $90,000 AGI, $16,250 of your $23,000 dental expense would qualify as a medical itemized deduction. You can switch to itemizing for 2026 even though you normally take the standard deduction.

Assuming you pay the entire $23,000 yourself, with no insurance reimbursement or tax-free HSA/FSA payment:

Calculation	Amount
Your expected 2026 AGI	$90,000
Medical expense threshold: $90,000 × 7.5%	$6,750
Eligible dental expenses	$23,000
Medical deduction: $23,000 − $6,750	$16,250

Both federal and California rules use this threshold. IRS medical expense rules, California deduction rules

For federal taxes, the comparison with your standard deduction matters.

The basic 2026 standard deduction for a single filer is $16,100. Assuming you are under 65, not blind, and your income is primarily wages, your federal marginal tax rate would generally be 22% at this income level. IRS 2026 deductions and brackets

If the dental expense were your only itemized deduction:

Itemizing would give you $16,250.
Taking the standard deduction would give you $16,100.
Itemizing would reduce taxable income by only $150 more.
Your additional federal tax savings would therefore be approximately $33: $150 × 22%.

However, you likely have other deductions to add—particularly California income taxes withheld from your pay. Those generally count toward your federal itemized deductions, even though you have not needed to itemize previously. Eligible property taxes and mortgage interest can also increase the total. IRS deductible tax rules

For example, if you pay $5,000 in deductible California income taxes during 2026:

Federal comparison	Amount
Medical deduction	$16,250
California income taxes paid—illustrative amount	$5,000
Total itemized deductions	$21,250
Subtract the standard deduction you would otherwise take	−$16,100
Additional deduction gained by itemizing	$5,150
Estimated federal tax savings at 22%	$1,133

The $5,000 is an example; your actual withholding and other payments determine that amount.

For California taxes, a preliminary estimate is approximately $980 in savings from the dental expense.

California’s published 2026 estimated-tax worksheet currently uses a $5,706 standard deduction and 2025 tax tables for planning. Using those figures, assuming your California AGI is also $90,000 and you have no other state itemized deductions:

($16,250 − $5,706) × 9.3% ≈ $981.

This is a planning estimate; the final 2026 inflation-adjusted figures may change it. California income taxes paid do not count as an itemized deduction on your California return. FTB estimated-tax instructions, tax rates, California adjustments

For your 2027 dental work, another $23,000 payment would again produce a $16,250 medical deduction if your 2027 AGI is also $90,000. The tax savings would need to be recalculated using that year’s standard deductions, rates, and other deductions.

Will you be 65 or older by December 31, 2026, and approximately how much California income tax will be withheld from your pay during 2026? Those details would help refine the estimate

N

NCperson

Level 15

yes, it is accurate. the benefit you derive is hghly dependent on your AGI in each year.

rjs

Level 15

@dts002

One important principle might not be clear from all of the text that you posted. You deduct medical expenses in the year that you actually paid them, regardless of when the treatment was done. Amounts that you paid in 2026 are deductible on your 2026 tax return. Amounts that you paid in 2027 are deductible on your 2027 tax return.