Can dental implants and dentures for cosmetic reasons be deductible?

[yctasiapc987]

Dentures cost $12000

[Opus 17]

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.

[xmasbaby0]

Dental, vision and medical expenses can be entered as medical expenses.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2022—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2022 STANDARD DEDUCTION AMOUNTS

SINGLE $12,950  (65 or older + $1750)

MARRIED FILING SEPARATELY $12,950  (65 or older + $1750)

MARRIED FILING JOINTLY $25,900  (65 or older + $1400 per spouse)

HEAD OF HOUSEHOLD  $19,400  (65 or older +$1750)

Legally Blind + $1750

https://www.irs.gov/publications/p502#en_US_2021_publink1000179040

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 includes 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.