Patients May Be Entitled to Dental Tax Deductions

Do your patients know they may be able to deduct qualifying dental expenses from their 2013 taxes?

Some of the rules have changed since last year, but you can help make your patients aware of the tax options open to them when they have dental work performed.

To deduct any such expenses, your patient must:

Itemize their taxes instead of taking the standard deduction
Have expenses more than 10% of their Adjusted Gross Income (AGI), if you are under 65 years of age
- If you are over 65 the expenses must be more than 7.5% of their AGI
Have paid for the treatments in 2013 for yourself, your spouse, and/or dependents.

Qualifying expenses may include:

Travel costs, such as:
- public transportation
- ambulance service
- tolls
- parking fees
- if you use your car, you can deduct actual costs or the 2013 standard mileage rate of 24¢/mile.
Costs for preventative services performed by a dental hygienist or dentist, such as:
- teeth cleanings
- sealant applications
- fluoride treatments
Costs for dentist-performed services to alleviate dental disease, such as:
- x-rays
- fillings
- extractions
- dentures
For more information on deducting these and other qualifying dental expenses, please consult IRS Publication 502.