Why
Publication 502 allows amounts paid for the prevention and alleviation of dental disease, and names X-rays, fillings, braces, extractions and dentures.
Invisalign and other clear aligners aren't named, but they do the same job as braces.
What to keep
- The treatment contract or plan.
- Receipts or statements for each payment, plus the explanation of benefits if a dental plan paid part.
Watch out for
- Whitening doesn't count, even during orthodontic treatment, so make sure it's itemized separately.
If you plan to reimburse yourself later
IRS Notice 2004-50, Q&A 39, sets no deadline, as long as the expense came after your HSA was established and your records show it wasn't paid by another source or deducted on a tax return. See what records the IRS expects and how long to keep them.