Why
Publication 502 says you can't include an item ordinarily used for personal, living or family purposes unless it's used primarily to prevent or alleviate a disability or illness. Its example of what fails that test is a toothbrush and toothpaste.
The same reasoning applies to everyday mouthwash and floss.
Prescription fluoride toothpaste is a different case. A drug that requires a prescription is covered like any other prescribed medicine.
What to keep
- For prescription toothpaste, the pharmacy receipt showing the prescription. For regular toothpaste, there's nothing to keep.
Watch out for
- Cleanings, sealants and fluoride treatments at the dentist do count as dental care.
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.