Generally, cosmetic improvements are not deductible medical expenses, but I don’t know that I would consider dentures and dental implants to be cosmetic. If your teeth don’t function properly, then dentures and implants are the treatment used to restore the normal function of your body. Adding veneers to perfectly healthy teeth, just for the sake of appearance would be cosmetic, but unless the situation is very unusual, I would not categorize dentures and permanent implants to be cosmetic, they would be functional.
