Deductible Medical Practice Expenses: What Can You Write Off > 자유게시판

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Medical practice owners regularly ask which costs are truly deductible on their taxes.
Essentially, the IRS allows deductions for ordinary and necessary costs that keep your practice operational.
However, not every bill that lands in your inbox is deductible, and the rules can be more nuanced than you might expect.
This guide will help you differentiate deductible expenses from non‑deductible ones, ensuring you retain more of your hard‑earned income.

Understanding the Tax Code
The principal rule governing medical practice deductions is Internal Revenue Code Section 162, which permits deductions for "any…expense…which is incurred in carrying on…a trade or business."
For medical practices, this implies any expense that is ordinary (standard in your field) and necessary (facilitates income generation).
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.
Utility bills (electricity, water, heating, internet, phone lines) that support the day‑to‑day operation of your clinic can be written off.
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 法人 税金対策 問い合わせ necessary.
Large‑scale equipment might have to be depreciated over several years instead of being expensed immediately.
Salaries, bonuses, and commissions given to doctors, nurses, technicians, and admin staff are deductible.
Employer contributions to health insurance, retirement plans, and other employee benefits count as business expenses.
Staff training and continuing education expenses that keep your practice current 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 fees that support your practice’s compliance and financial management are deductible.
Costs associated with brochures, business cards, website development, online ads, and local media spots are deductible.
Social media marketing, search engine optimization, and patient outreach programs also qualify as ordinary expenses.
However, any personal or non‑business related advertising is not deductible.
Malpractice insurance is a critical 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 expenses for continuing education seminars, conferences, or to meet with suppliers can be deducted.
Business‑related meals—like a lunch 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 electronic health record systems are also considered ordinary business expenses.
Routine repairs that keep equipment functioning—like fixing a broken X‑ray machine or repairing a broken bathroom fixture—are deductible.
Significant renovations altering the office structure are handled differently and may require depreciation.

What is NOT Deductible
Knowing what you can’t deduct is just as important:
Personal costs—like meals with friends, personal travel, and non‑business hobbies—are not deductible.
Donations to political parties or campaigns are not deductible.
Fines and penalties: Penalties imposed by the IRS or other regulatory bodies are not deductible.
Cosmetic upgrades that don’t have a direct business purpose: While a new paint job might look nice, if it’s purely aesthetic with no functional benefit, it may not qualify.
Certain health‑insurance premiums may not be deductible if you’re salaried and purchase health insurance separately.

Tips for Keeping Records
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: Save every receipt, invoice, and statement. Digital scanning is fine—just keep the 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: Use a spreadsheet or accounting software to track depreciation of large assets.
Annual Reviews: At year‑end, run a review of all expenses against the IRS categories to ensure nothing is missed.

Tax Filing Strategies
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: If you received the CARES Act or other pandemic‑related tax relief, ensure you’re not double‑counting deductions.

Consult a Professional When in Doubt
The tax code is ever‑changing. A CPA or tax attorney focused on medical practices can guide you:
Discover all potential deductions.
Select a business entity (LLC, S‑corp, etc.) that maximizes tax benefits.
Ensure compliance with IRS rules to avoid audits.
Keep you updated on new tax incentives for technology or patient care improvements.

In Summary
Deductible medical practice expenses are not merely tax savers—they reflect the necessities of delivering quality patient care.
By grasping deductible costs, keeping detailed records, and consulting a knowledgeable tax professional, you maintain financial health without sacrificing service quality.
Remember: a well‑managed deduction strategy is just as essential to your practice’s longevity as your clinical expertise.