Medical Practice Deductions: What Is Deductible > 자유게시판

Medical practice owners regularly ask which costs are truly deductible on their taxes.
The bottom line is that the IRS allows deductions for ordinary and necessary expenses that help you run your practice.
However, not every bill that lands in your inbox is deductible, and the rules can be more nuanced than you might expect.
Here is a practical guide that will help you distinguish deductible expenses from non‑deductible ones, keeping more of your hard‑earned money.

Understanding the Tax Code
The key provision that governs 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."
In the context of medical practice, this translates to any expense that is ordinary (typical in your profession) and necessary (aid in generating 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.
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.
High‑cost equipment may need to be depreciated over several years rather than expensed all at once.
Wages, bonuses, and commissions paid to doctors, nurses, technicians, and administrative 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.
Payments to state medical boards, licensing agencies, and specialty societies are deductible.
Dues for professional societies providing continuing education or networking can be deducted.
Fees for legal and accounting services supporting compliance and financial management are deductible.
Costs associated with brochures, business cards, website development, online ads, and local media spots are deductible.
Social media promotion, SEO, and patient outreach initiatives are also ordinary deductible expenses.
However, any personal or non‑business related advertising is not deductible.
Malpractice insurance stands as a key 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.
Business‑related meals—like a lunch with a potential collaborator—are 50% deductible.
Keep thorough records to substantiate these costs.
Large purchases like MRI machines or surgical suites can be depreciated over a period of 7–10 years.
Depreciation schedules such as MACRS allow you to spread the expense over time and still receive a tax benefit.
Office consumables such as pens, paper, toner, and other items are deductible.
Software subscriptions, cloud services, and electronic health record (EHR) systems also count as 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
Identifying what is not deductible is just as vital:
Personal expenses such as meals with friends, personal travel, and non‑business hobbies are not deductible.
Political contributions, such as donations to parties or campaigns, are not deductible.
Fines and penalties imposed by the IRS or other regulators 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.

Tips for Keeping Records
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: Save every receipt, invoice, and statement. Digital scanning is fine—just keep the originals or copies in a secure folder.
Detailed Logs: Record travel, meals, and equipment purchases with dates, purposes, and amounts.
Depreciation Schedule: Track depreciation of large assets with a spreadsheet or accounting software.
Annual Reviews: Review all expenses at year‑end against IRS categories to catch any missed deductions.

Tax Filing Strategies
Section 179 Deduction: If you buy qualifying equipment, you might be able to expense the full cost in the year of purchase instead of depreciating over several years.
Bonus Depreciation: New tax law enables accelerated depreciation on selected assets, providing a larger early deduction.
Qualified Business Income Deduction: Eligibility for your practice could lower taxable income by up to 20%.
Account for COVID‑19 Credits: If you benefited from CARES Act or similar pandemic relief, verify you aren’t 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.
Choose the right business entity (LLC, 確定申告 節税方法 問い合わせ S‑corp, etc.) to maximize tax advantages.
Keep compliant with IRS rules to prevent 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.