Medical practice owners often wonder what costs they can actually write off on their taxes.
Essentially, the IRS allows deductions for ordinary and necessary costs that keep your practice operational.
Still, not every bill that arrives in your inbox is deductible, and 確定申告 節税方法 問い合わせ the rules can be more subtle than you might think.
This guide will help you differentiate deductible expenses from non‑deductible ones, ensuring you retain more of your hard‑earned income.

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 the context of medical practice, this translates to any expense that is ordinary (typical in your profession) and necessary (aid in generating income).
The IRS differentiates some health‑related expenses, yet most standard practice costs fall neatly under Section 162.

Types of Deductible Expenses
The rent paid for the location where you see patients, conduct staff meetings, or store 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 tools, diagnostic devices, and computers directly employed for patient care are eligible.
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.
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.
Social media marketing, search engine optimization, and patient outreach programs also qualify as ordinary expenses.
But personal or non‑business advertising is non‑deductible.
Malpractice insurance stands as a key deductible expense.
Premiums for general liability, property, workers’ comp, and cyber‑security insurance are deductible.
Health insurance premiums paid by a self‑employed practitioner may be deducted as an income adjustment.
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.
Keep detailed records to substantiate these costs.
For large purchases such as MRI machines or surgical suites, you can depreciate the cost over a set period (typically 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 EHR systems are also ordinary business expenses.
Routine repairs that maintain equipment—such as 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
Identifying what is not deductible is just as vital:
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 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 values thorough records. Here’s how to maintain your books properly:
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: Track depreciation of large assets with a spreadsheet or accounting software.
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: 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: Updated tax law permits accelerated depreciation for specific assets, yielding a larger deduction at the start.
Qualified Business Income Deduction: Qualified practices may reduce taxable income by as much as 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:
Identify all possible deductions.
Choose the right business entity (LLC, S‑corp, etc.) to maximize tax advantages.
Ensure compliance with IRS rules to avoid audits.
Keep you informed about new tax incentives for tech or patient care upgrades.

Conclusion
Deductible medical practice expenses are not merely tax savers—they reflect the necessities of delivering quality patient care.
Understanding which costs are deductible, maintaining meticulous records, and partnering with a knowledgeable tax professional keeps your practice financially sound while preserving service quality.
Remember: a well‑managed deduction strategy is as vital to your practice’s longevity as the clinical skills you bring to the office.