Clear Braces

[Guest ladibugglet]

Question:

A participant submitted expenses for orthodontia treatment. The braces are the clear/invisible ones. Would this be considered cosmetic? We have a letter from the doctor stating the medical necessity for the braces. But can we recommend reimbursement for the full cost of the clear braces?

Any guidance on this would be greatly appreciated.

[Guest JerseyGirl]

I vaguely remember this topic being discussed here a few months ago.

If the fee for clear braces is the same as for the conventional type, I see no problem with approving this claim. If, however, there is additional cost involved, I would not allow the full amount. The *clear* aspect of the braces are most definitely cosmetic in nature. Find out what the dentist charges for the visible type and allow reimbursement for that portion only. You can go to the IRS website (IRS.gov) and submit questions directly to them for an opinion – I’ve done it myself and was amazed how quickly they responded. You may want to do that in this case, so you have an *official* opinion to show the participant if they don’t care for your findings.

[g8r]

Not to start up an argument again, but I would reimburse the expense for "clear" braces - assuming the person needed braces in the first place. I'm being consistent with a prior post where I argued that a remote control for a hearing aid device should be reimburseable.

If you start getting into the differences of various medical appliances, you'll go nuts. I used the example of the electric wheelchair. Do you only reimburse for a manual wheelchair b/c an electric one may only be for convenience? Or, if someone gets glasses do you only reimburse for plain black ones - wait, those are back in style so maybe you only reimburse for cheap metal frames b/c no one wants those anymore? And, let's not go down the path of contacts or colored contacts...

As you can see, it can get absurd. The person needs braces. As long as the expense was for braces I wouldn't question what type or color they are.

[Mike Preston]

I'm with g8r on this. More importantly, so is my wife who spent years in cafeteria plan administration.

[Mary C]

As a certified benefit specialist and a mother with two children in braces, I vote to pay. Our orthodontist charged one fee for braces, no matter what the color - one child has clear and the other has his school colors.

[E as in ERISA]

I think that if expenditure is incurred primarily for a medical reason, you can generally deduct (or get reimbursed for) the entire cost with the main exceptions being as follows --

- Capital improvements. If you make an improvement to the home, etc. that also increases the value of the home, then you must reduce the deduction for the increase in value to the home. Certain improvements like wheelchair ramps, etc. are generally assumed NOT to increase the value. It is mainly items like whirlpools, etc. that have to be reduced.

- Personal use items. If you buy a more expensive version of an item that is generally used by the public for non-medical reason, then you can only deduct the additional cost (the example given is the additional cost of Braille books for blind people).

(P.S. In response to the comment on the use of wheelchairs -- the distinction between use of electric versus manual wheelchairs is generally not convenience -- but rather depends on the person's use of both their legs and arms. A manual wheelchair is generally prescribed when the impairment affects only the lower body. Use of the manual wheelchair helps build arm muscles and helps to maintain the upper body strength. That is critical in independent living -- so they can move themselves from the wheelchair to the bed, car, shower, etc. An electric wheelchair would only be indicated where the upper body is also affected by the impairment.)