Can I deduct as a medical expense the cost of a dental PLAN (which discounts the cost of dental care) that is explicitly advertised as "Not Insurance"?

[emosteve5]

The plan is a CIGNA preferred access dental plan under DentalPlans.com.

[Marketstar · Accepted solution]

No, dental discount plans are not tax deductible.

[barraclm]

I have a dental plan which costs $200 and provides for 2 exams, 2 sets of x-rays and 2 regular cleanings as well as discounted prices for other dental work. I know that the cost of dental plans which only provide discounts are not deductible. How about this one which covers regular dental work as well as discounts?

[Marketstar]

You can if you itemize and the total expenses for you, your spouse, and your dependents exceed 10% of your adjusted gross income (7.5% if you're 65 or older as of December 31, 2016). The deduction is limited to the expenses above and beyond this amount.
See <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/1900682-can-i-deduct-medical-dental-and-vision-expenses">https://t...>
Also see <a rel="nofollow" target="_blank" href="http://www.investopedia.com/ask/answers/112415/dental-insurance-tax-deductible.asp">http://www.inves...>

[ma1186]

Looking for claritiy:

If a dental DISCOUNT PLAN is not tax deductible, where in the code is this addressed specifically?

Additionally:

Is a dental DISCOUNT PLAN considered a reimbursable expense from an HRA or HSA?