Yes, you can claim your child's braces as an itemized deduction
if you have enough medical and dental expenses and if you qualify to
itemize your deductions. To itemize your deductions, you would have to
have personal expenses such as medical and dental expenses, mortgage
interest, real estate taxes, and charitable contributions, that when
combined together, total more than your standard deduction. Please refer to the following FAQ to learn more about deducting medical and dental expenses.
https://ttlc.intuit.com/replies/3301457
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