Yes, according to IRS publication 969, insurance premiums are not covered by HSA distributions unless the premiums are for:
1. Long-term care insurance.
2. Health care continuation coverage (such as coverage under COBRA).
3. Health care coverage while receiving unemployment compensation under federal or state law.
4. Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap).
Dental care is health care thus should be construed as health care continuation coverage thus can be paid with a HSA distribution.
@Luffing
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