Dental Treatment
You
can include in medical expenses the amounts you pay for the prevention
and alleviation of dental disease. Preventive treatment
includes the services of a dental hygienist or
dentist for such procedures as teeth cleaning, the application of
sealants,
and fluoride treatments to prevent tooth decay.
Treatment to alleviate dental disease include services of a dentist for
procedures
such as X-rays, fillings, braces, extractions,
dentures, and other dental ailments. But see
Teeth Whitening
... under What Expenses Aren't Includible, later.
https://www.irs.gov/publications/p502/ar02.html
