Medical practice owners frequently question which expenses they can legitimately write off on their taxes.
The bottom line is that the IRS allows deductions for ordinary and necessary expenses that help you run your practice.
Yet, not every invoice you receive is deductible, and the regulations can be more intricate than you anticipate.
Here is a practical guide that will help you distinguish deductible expenses from non‑deductible ones, keeping more of your hard‑earned money.

Decoding the Tax Code
Section 162 of the Internal Revenue Code is the key provision governing medical practice deductions, allowing deductions for "any…expense…which is incurred in carrying on…a trade or business."
In medical practice terms, that means any expense that is both ordinary (common in your line of work) and necessary (helps you produce income).
While the IRS treats some health‑related expenses differently, the majority of everyday practice costs are firmly within Section 162.

Types of Deductible Expenses
Rent for the space where you see patients, hold staff meetings, or keep your medical records is fully deductible.
Bills for utilities (electricity, water, heating, internet, phone lines) that back the day‑to‑day functioning of your clinic may be deducted.
Office property taxes and insurance premiums are also deductible.
Medical instruments, diagnostic devices, and computers that are directly used for patient care qualify.
Refillable supplies like syringes, gloves, and other sterile items are deductible because they are ordinary and necessary.
Expensive equipment may require depreciation over multiple years instead of a single expense.
Paying wages, bonuses, and commissions to doctors, nurses, technicians, and administrative personnel is deductible.
Contributions by the employer to health insurance, retirement plans, and other employee benefits are business expenses.
Training and continuing education costs for staff that keep your practice up to date are also deductible.
Fees to state medical boards, licensing authorities, and specialty societies are deductible.
Dues for professional societies providing continuing education or networking can be deducted.
Legal and accounting expenses that help your practice comply with regulations and manage finances are deductible.
Costs associated with brochures, business cards, website development, online ads, and local media spots are deductible.
Marketing via social media, SEO, and patient outreach programs also count as ordinary expenses.
Yet, personal or non‑business advertising is not deductible.
Malpractice insurance is a vital deductible expense.
General liability, property, workers’ compensation, and cyber‑security insurance premiums are also deductible.
Health insurance premiums paid by a self‑employed practitioner may be deducted as an income adjustment.
Travel costs for continuing education seminars, conferences, or supplier meetings are deductible.
Meals that are directly related to business—such as a lunch meeting with a potential collaborator—are 50% deductible.
Keep detailed records to substantiate these costs.
For significant purchases such as MRI machines or surgical suites, depreciation over 7–10 years is allowed.
The IRS provides depreciation schedules (like MACRS) that let you spread the expense over time while still getting a tax benefit.
Pens, paper, toner, and other consumables that keep the office running are deductible.
Software subscriptions, cloud services, and EHR systems are also ordinary business expenses.
Routine repairs that keep equipment functioning—like fixing a broken X‑ray machine or repairing a broken bathroom fixture—are deductible.
Major renovations that change the structure of the office property are treated differently and may need to be depreciated.

What is NOT Deductible
Understanding non‑deductible items is equally crucial:
Personal costs—like meals with friends, personal travel, and non‑business hobbies—are not deductible.
Political contributions: Donations to political parties or campaigns cannot be deducted.
Penalties from the IRS or other regulatory agencies are not deductible.
Cosmetic upgrades lacking direct business purpose: Even a fresh paint job may not qualify if it’s purely aesthetic without functional benefit.
Some health‑insurance premiums: If you’re paid a salary and also purchase health insurance separately, the portion that is not considered a business expense may not be deductible.

Record‑Keeping Strategies
The IRS prefers accurate records. Here’s how to keep your books organized:
Separate Accounts: Keep a dedicated bank account and credit card for all practice expenses.
Receipts: Keep every receipt, invoice, and statement. Digital scanning works—store originals or copies in a secure folder.
Detailed Logs: For travel, meals, and equipment purchases, maintain a log with dates, purpose, and amounts.
Depreciation Schedule: Employ a spreadsheet or accounting software to monitor depreciation of substantial assets.
Annual Reviews: Conduct a year‑end review of all expenses against IRS categories to avoid missing deductions.

Strategies for Filing Taxes
Section 179 Deduction: Purchasing qualifying equipment may let you expense the entire cost in the purchase year rather than depreciating over time.
Bonus Depreciation: Updated tax law permits accelerated depreciation for specific assets, yielding a larger deduction at the start.
Qualified Business Income Deduction: If your practice qualifies, you might reduce taxable income by up to 20%.
Account for COVID‑19 Credits: Receiving CARES Act or other pandemic relief means double‑counting deductions could occur—watch for it.

When in Doubt, Consult a Professional
The tax code is a living document that changes often. A CPA or tax attorney who specializes in medical practices can help you:
Discover all potential deductions.
Structure your business entity (LLC, S‑corp, etc.) to maximize tax benefits.
Stay compliant with IRS rules to evade audits.
Keep you informed about new tax incentives for tech or patient care upgrades.

Conclusion
Deductible medical practice expenses aren’t just a way to lower your tax bill—they’re a reflection of what it takes to deliver quality patient care.
Understanding which costs are deductible, maintaining meticulous records, 確定申告 節税方法 問い合わせ and partnering with a knowledgeable tax professional keeps your practice financially sound while preserving service quality.
Remember: a well‑managed deduction strategy is equally crucial to your practice’s longevity as your clinical abilities.