Yes, dental work is considered a medical expense. Generally, the amounts an individual withdraws from an IRA or retirement plan before reaching age 59½ are called ”early” or ”premature” distributions. Individuals must pay an additional 10% early withdrawal tax unless an exception applies. For medical (includes dental) expenses, the amount of unreimbursed medical expenses that are greater than 10% of your adjusted gross income can qualify as an exception to the 10% penalty. See IRS - Exceptions to Tax on Early Distributions
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