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Medical, dental, and veterinary practices

Practice bookkeeping and overhead benchmarks, buying or starting a practice, associates and hygienists, equipment, entity structure, and retirement plans for dental, medical, veterinary, chiropractic, and massage practices.

46 guides, each written by a CPA licensed in the US and Canada.

US Tax

Associate Veterinarian Compensation: Production Pay, Tax Treatment, and Classification

How veterinary practices pay associates through salary, production pay, or ProSal, and the payroll tax and worker classification rules each model triggers.

Sep 4, 2026
US Tax

Buying or Selling a Dental Practice: Valuation, Goodwill, and the Deal Structure That Decides Your Tax Bill

How dental practices get valued, why personal goodwill matters for S-corp owners.

Sep 4, 2026
US Tax

Buying or Selling a Veterinary Practice: Valuation, Goodwill, and Tax Planning

Explains asset versus stock purchase structure, Form 8594 allocation, and IRC 197 goodwill amortization rules for buying or selling a veterinary practice.

Sep 4, 2026
US Tax

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

Chiropractors can deduct adjustment tables, X-ray equipment, decompression tables, EHR software, malpractice insurance, and CE courses.

Sep 5, 2026
US Tax

Chiropractic Practice Entity Structure: SSTB Classification, S-Corp Election, and Multi-Doctor Considerations

Chiropractic practice tax planning: 1. SSTB: health care. QBI deduction available below $191,950 (single) / $383,900 (MFJ).

Sep 5, 2026
US Tax

Chiropractic Practice Estimated Taxes: Quarterly Payments for High-Income Health Care Providers

Chiropractors with $200,000+ income face the 110% prior-year safe harbor and the Additional Medicare Tax. Chiropractic estimated tax considerations: 1.

Sep 5, 2026
US Tax

Dental Associate Compensation Models: Structures, Classification, and the Tax Consequences of Getting It Wrong

How daily guarantees, production percentages, and hybrid pay compare, why nearly every associate is a W-2 employee. Dental practices pay associates.

Sep 4, 2026
US Tax

Dental Associate Compensation: Production Pay, Buy-In Structures, and Tax Treatment

How associate dentist pay works, from daily rates to production percentages, and how the buy-in that often follows is valued, structured, and taxed.

Aug 27, 2026
US Tax

Dental Equipment Depreciation: Section 179, Bonus Depreciation, and What to Expense First

A CBCT unit, a CAD/CAM system, and a full operatory buildout can all be deducted in year one.

Sep 4, 2026
US Tax

Dental Hygienist Classification: W-2, 1099, and When a Temp Hygienist Is Actually an Employee

Dental practices often pay temp hygienists on a 1099, but the IRS and state agencies scrutinize these arrangements. Covers IRS classification tests, Form.

Aug 27, 2026
US Tax

Dental Practice Bookkeeping: Chart of Accounts, Overhead Benchmarks, and Production Tracking

Dental practices run on unique metrics: overhead percentage, production per hour, collection rate, and hygiene ratio. Covers essential practices, software.

Aug 27, 2026
US Tax

Dental Practice Employee Benefits: Group Health, HRAs, and Fringe Benefit Tax Rules

Group health, QSEHRA, ICHRA, group life, and fringe benefits for a dental practice: what's deductible, what's excludable to employees.

Sep 4, 2026
US Tax

Dental Practice Entity Structure: LLC, S-Corp, Partnership, and When to Change

The entity structure a dentist picks affects self-employment tax, liability, associate buy-ins, and sale value. Compare LLC, S-Corp, and sole.

Aug 27, 2026
US Tax

Dental Practice Insurance: Types, Costs, and Tax Deductions

A dental practice carries more insurance lines than almost any other small business its size: malpractice, general liability, workers' compensation.

Aug 27, 2026
US Tax

Dental Practice Retirement Plans: Defined Benefit, Cash Balance, Solo 401(k), and How to Stack Them

A dentist over 45 with steady profit can shelter $200,000 or more a year by stacking a cash balance plan on a 401(k).

Aug 27, 2026
US Tax

Dental Practice Startup Costs: New Practice vs Acquisition and How Each Is Deducted

A dentist starting a practice faces a fork in the road that changes everything about the first-year tax return.

Aug 27, 2026
US Tax

Dental Practice Startup Costs: The IRC 195 Deduction, Build-Out Classification, and First-Year Tax Planning

How a new dental practice deducts pre-opening costs under IRC 195, classifies build-out spending, decides between buying and leasing equipment.

Sep 4, 2026
US Tax

Dental Practice Tax Deductions and Expenses: The Full Category-by-Category Guide

Every deductible expense category for a dental practice, from supplies and lab fees to staff costs, rent, and startup costs.

Sep 4, 2026
US Tax

Dental Practice Tax Deductions: Equipment, Supplies, and Every Expense You Can Write Off

Nearly every dental practice cost is deductible; equipment comes off in year one through Section 179 (up to $2,500,000 for 2026) or 100% bonus.

Aug 27, 2026
US Tax

Dental Practice Valuation and Sale: What Sets the Price, How It's Allocated, and How the Tax Works

A dental practice sells as assets, and the split on Form 8594 decides the tax: goodwill is capital gain to the seller. Covers key rules, filing.

Aug 27, 2026
US Tax

Dental Service Organizations: How DSO Structures Work and What They Mean for Taxes

The dental service organization, or DSO, is one of the most consequential structural shifts in the dental industry. Covers key rules, filing requirements,.

Aug 27, 2026
US Tax

DSO Affiliation: State Law, Anti-Kickback Rules, and Tax Planning Before You Sign

Before affiliating with a DSO: corporate practice of dentistry rules by state, anti-kickback and fee-splitting exposure, IRC 269A.

Sep 4, 2026
US Tax

Employee Benefits for Medical Practices: Health Insurance, HSA, Dependent Care, and Fringe Benefits

The self-employed health insurance deduction, HSA eligibility for S-corp shareholders, cafeteria plans, and the ACA employer mandate for practices.

Sep 4, 2026
US Tax

Locum Tenens Tax Obligations: 1099 Income, Travel Deductions, and Tax Home Rules

Locum tenens physicians are independent contractors who owe their own self-employment tax, quarterly payments, and face high-stakes tax home and travel.

Sep 4, 2026
US Tax

Massage Therapy Business Entity Structure: SSTB Classification, S-Corp Election, and QBI Phase-Out

Massage therapy is a specified service trade or business (SSTB) under IRC 199A because it falls under health care. Massage therapy tax planning.

Sep 5, 2026
US Tax

Massage Therapy Deductions: Supplies, Equipment, and Home Studio Expenses

Massage therapists can deduct massage tables, linens, oils, lotions, continuing education, liability insurance, and home studio expenses.

Sep 5, 2026
US Tax

Massage Therapy Estimated Taxes: Quarterly Payments, Tip Reporting, and Safe Harbors

Massage therapists must include cash tips in estimated tax calculations. The 30% set-aside rule covers SE tax and income tax.

Sep 5, 2026
US Tax

Medical Practice Bookkeeping: Chart of Accounts, Patient Revenue Recognition, and Insurance Adjustments

Medical practice revenue is never just what gets billed. Here is how to build a chart of accounts that separates charges, contractual adjustments.

Sep 4, 2026
US Tax

Medical Practice Entity Structure: PC, PLLC, S-Corp Election, and State Requirements

Most physicians must practice through a professional entity, a PC or PLLC, and layer an S-corp election on top for self-employment tax savings.

Sep 4, 2026
US Tax

Mobile Veterinary Clinic and Telemedicine Tax Deductions

Tax deductions available to mobile veterinarians and telehealth vet practices, including vehicle expenses, equipment write-offs, home office deductions.

Sep 4, 2026
US Tax

Owning Your Dental Office Building: Self-Rental Rules, Cost Segregation, and 1031 Exchanges

Why dentists should hold the practice building in a separate LLC, how the IRC 469 self-rental rule affects the rent.

Sep 4, 2026
US Tax

Owning Your Veterinary Clinic Building: Separate Entity, Rent Deductions, and Self-Rental Rules

Explains why veterinary practice owners should hold their clinic building in a separate LLC, covering rent deductions, self-rental rules.

Sep 4, 2026
US Tax

Physician Compensation Models: RVU-Based, Salary Plus Bonus, and Eat-What-You-Kill Tax Treatment

How a physician gets paid, W-2 salary, RVU production, a guaranteed partnership payment, or K-1 share, changes how that income is taxed.

Sep 4, 2026
US Tax

Retirement Plans for Dental Practice Owners: Solo 401(k), Safe Harbor, and When to Add a Defined Benefit Plan

Which retirement plan fits a dental practice at each stage, from a solo 401(k) to a Safe Harbor plan with staff to a defined benefit plan layered on top.

Sep 4, 2026
US Tax

Retirement Plans for Physicians: Defined Benefit, 401(k), and Cash Balance Plans

A high-income physician can shelter far more than the standard 401(k) limit using a cash balance or defined benefit plan layered on top of it.

Sep 4, 2026
US Tax

S-Corp vs PLLC vs Sole Prop for a Dental Practice: Which One Actually Fits

Before a dentist picks an entity, the state dental board picks the entity form. A dentist's entity choice runs through two filters, not one.

Sep 4, 2026
US Tax

Selling a Medical Practice: Goodwill, Non-Compete Agreements, and Capital Gains Tax Treatment

How the sale price of a medical practice gets allocated between goodwill, a non-compete, receivables, and equipment, and what each costs in tax.

Sep 4, 2026
US Tax

Should a Physician Own or Lease Office Space? Real Estate Planning for Medical Practices

Owning your medical office through a separate entity raises self-rental rules, cost segregation opportunities, and QBI questions that leasing doesn't.

Sep 4, 2026
US Tax

Specialty and Emergency Veterinary Hospital Tax Issues

Tax planning for specialty referral and emergency veterinary hospitals, covering high-cost equipment depreciation, multi-doctor partnership structures.

Sep 4, 2026
US Tax

Starting or Buying a Medical Practice: Startup Costs, Purchase Price Allocation, and Tax Planning

Opening a new practice and buying an existing one are taxed completely differently, from startup cost limits to purchase price allocation rules.

Sep 4, 2026
US Tax

Tax Deductions for Physicians: Equipment, CME, Malpractice Insurance, and What Qualifies

Physicians can deduct medical equipment through Section 179 or bonus depreciation, plus CME, licensing, malpractice insurance.

Sep 4, 2026
US Tax

Veterinarian Student Loan Repayment: Tax Strategies, PSLF, and Employer Programs

Student loan repayment strategies for veterinarians, including PSLF eligibility, IDR plan tax consequences, the IRC 127 employer repayment exclusion.

Sep 4, 2026
US Tax

Veterinary Drug and Supply Inventory: Accounting and Tax Treatment

How veterinary practices should account for drug and supply inventory, manage cost of goods sold, and handle expired medications for tax purposes.

Sep 4, 2026
US Tax

Veterinary Equipment Depreciation: Section 179 and Bonus Depreciation

How veterinary practices can deduct X-ray machines, ultrasound units, surgical tables, and clinic building improvements using Section 179.

Sep 4, 2026
US Tax

Veterinary Practice Entity Structure: LLC vs. S-Corp vs. Professional Corporation

How to choose the right entity type for a veterinary practice, including S-Corp reasonable salary rules, QBI limitations for veterinary SSTBs.

Sep 4, 2026
US Tax

Veterinary Practice Retirement Plans: 401(k), SEP, SIMPLE, and Cash Balance Options

Comparing retirement plan options for veterinary practice owners, including Solo 401(k), SEP-IRA, SIMPLE IRA, cash balance plans.

Sep 4, 2026

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