The official response should be "it depends", because braces, including "Invisalign", or invisible braces, are still considered as personal improvements by the Fed. Firstly, dental braces are categorized as a cosmetic procedure. Unless your dentist or dental surgeon can prove that the dental braces are a required corrective procedure, to help solve a health or medical condition, the Fed will not allow you to deduct such expenses. Secondly, your medical cost should exceed 7.5% of your adjusted gross income in one year (as of 2019) before you can claim a deduction. Vast majority of tax payers with jobs would resort to "flexible spending" payment account to do away with the restriction of defining what is cosmetic procedure versus that of medical condition.
