If your son's braces are deemed a necessary medical expense, they can be tax deductible. If his braces were for cosmetic reasons only, they are not deductible.
Any amount that was covered by insurance is not deductible, so you would only enter the amount paid for his braces in 2024 that was not covered by your health insurance.
They would only be deductible as a medical expense if you are itemizing your deductions rather than taking the Standard Deduction. If you itemize, you can deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI).
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.
Click here for more information on medical expenses and your taxes.
Click here for a medical expense checklist.
Click here for "Can I deduct Medical Expenses?"
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"