Chiropractic Practice Deductions: Equipment, X-Ray, and Office Expenses

Chiropractic deductions by category:

Major equipment (Section 179 or bonus depreciation):

• Chiropractic adjustment tables ($3,000-$15,000 each): 5-year MACRS life, or Section 179 in the year purchased
• Digital X-ray system ($30,000-$80,000): Section 179 allows immediate expensing up to $2,500,000 (2025 limit under OBBBA)
• Spinal decompression table ($20,000-$100,000): Section 179
• Laser therapy unit ($10,000-$30,000): Section 179
• Electrical muscle stimulation (EMS) units ($2,000-$8,000): Section 179 or de minimis safe harbor
• Ultrasound therapy unit ($1,000-$5,000): de minimis safe harbor or Section 179
• Exam room furniture and patient seating

Supplies (ordinary business expense):

• Disposable supplies (paper gowns, gloves, sanitizer)
• Therapy tapes, braces, and supports (if sold or provided to patients)
• X-ray film or digital storage costs
• Anatomical models and patient education materials

Insurance:

• Malpractice insurance: $2,000-$6,000/year, fully deductible
• General liability: $1,000-$3,000/year
• Health insurance (self-employed deduction): above-the-line for S-Corp owners with >2% ownership (reported on W-2)
• Workers’ comp (if staff): fully deductible

Professional development:

• Continuing education (required for license renewal): deductible
• Chiropractic seminars and conferences: deductible (including travel if overnight)
• State license renewal fees: deductible
• Board certification maintenance

Office and technology:

• EHR/EMR software: deductible (subscription or amortize if purchased)
• Practice management software
• Patient scheduling system
• Credit card processing fees (2-3% of collections)
• Billing service or clearinghouse fees