Medical practice owners frequently question which expenses they can legitimately write off on their taxes.
Fundamentally, the IRS permits deductions for ordinary and necessary expenses that support your practice's operation.
Still, not every bill that arrives in your inbox is deductible, and the rules can be more subtle than you might think.
Below is a practical guide to help you separate the deductible from the non‑deductible, ensuring you keep more of your hard‑earned dollars.

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.

Classes of Deductible Expenses
Rent for your patient care area, staff meeting rooms, or medical record storage is fully deductible.
Utility expenses (electricity, water, heating, internet, phone lines) that sustain daily clinic operations are deductible.
The property taxes and insurance premiums for your office premises are likewise deductible.
Medical instruments, diagnostic devices, and computers that are directly used for patient care qualify.
Refillable items such as syringes, gloves, and other sterile supplies are deductible as they are considered ordinary and necessary.
Expensive equipment may require depreciation over multiple years instead of a single expense.
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.
Costs for staff training and continuing education to keep your practice current are also deductible.
Fees paid to state medical boards, licensing bodies, and specialty societies are deductible.
Membership fees for professional groups offering continuing education or networking are deductible.
Legal and accounting expenses that help your practice comply with regulations and manage finances are deductible.
Expenses for brochures, business cards, website development, online advertising, and local media are deductible.
Social media promotion, SEO, and patient outreach initiatives are also ordinary deductible expenses.
Yet, personal or 確定申告 節税方法 問い合わせ non‑business advertising is not deductible.
Malpractice insurance is a critical deductible expense.
Premiums for general liability, property, workers’ comp, and cyber‑security insurance are deductible.
Self‑employed practitioners can deduct their own health insurance premiums as an adjustment to income.
You can deduct travel expenses for continuing education seminars, conferences, or supplier visits.
Meals that are directly related to business—such as a lunch meeting with a potential collaborator—are 50% deductible.
Maintain detailed records to support these expenses.
For large purchases such as MRI machines or surgical suites, you can depreciate the cost over a set period (typically 7–10 years).
The IRS offers depreciation schedules, e.g., MACRS, to spread expenses over time and retain a tax benefit.
Pens, paper, toner, and other consumables essential for office operations are deductible.
Software subscriptions, cloud services, and electronic health record systems are also considered ordinary business expenses.
Routine repairs that maintain equipment—such as 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
Knowing what you can’t deduct is just as important:
Personal expenses: Meals with friends, personal travel, and non‑business related hobbies are not deductible.
Political contributions: Donations to political parties or campaigns cannot be deducted.
Fines and penalties: Penalties imposed by the IRS or other regulatory bodies are not deductible.
Cosmetic upgrades without direct business purpose may not qualify; a new paint job could be non‑deductible if purely aesthetic.
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: Use a dedicated bank account and credit card for all practice expenses.
Receipts: Preserve every receipt, invoice, and statement. Digital scans are acceptable—just keep 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 Tips
Section 179 Deduction: With qualifying equipment purchases, you might expense the full cost the year bought instead of depreciating it.
Bonus Depreciation: Recent tax law changes allow accelerated depreciation for certain assets, giving you a larger deduction early on.
Qualified Business Income Deduction: Qualified practices may reduce taxable income by as much as 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.

If Unsure, Seek 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:
Pinpoint all possible deductions.
Select a business entity (LLC, S‑corp, etc.) that maximizes tax benefits.
Ensure compliance with IRS rules to avoid audits.
Keep you informed about new tax incentives for tech or patient care upgrades.

Final Thoughts
Deductible medical practice expenses are not merely tax savers—they reflect the necessities of delivering quality patient care.
By understanding which costs count, keeping meticulous records, and working with a knowledgeable tax professional, you can ensure that your practice remains financially healthy without compromising on the services you provide.
Remember: a well‑managed deduction strategy is just as essential to your practice’s longevity as your clinical expertise.