Dental Insurance premiums paid with out of pocket funds and not reimbursed is a medical expense.To enter your medical expenses -Click on Federal Taxes (Personal using Home and Business)Click on Deductions and CreditsClick on I'll choose what I work on (if shown)Scroll down to MedicalOn Medical Expenses, click the start or update buttonOr enter medical expenses, sch a in the Search box located in the upper right of the program screen. Click on Jump to medical expenses, sch a