Please check with your tax advisor for a response specific to your circumstances. In general, orthodontic treatment falls under the IRS description of medical and dental expenses that may be deductible from taxable income if the taxpayer meets the overall limits. Some people use an employer benefit called an FSA (flexible spending account) to cover some or all of their orthodontic expenses. FSAs are funded by pre-tax dollars and have an annual limit. Check with your employer to see if you can take advantage of this benefit.