🚗 Daily Operations (Easy to Miss)

• Business use of personal vehicle — Track mileage to hospitals, pharmacies, meetings
• Home office — Even part of a room used exclusively for admin work
• Cell phone — Business percentage (log calls for a month as sample)
• Uniforms/scrubs + laundry costs — If required and not suitable for everyday wear
• Business gifts — Up to $25 per patient/staff per year (thank-you gifts)

🎓 Professional Growth (100% Deductible)

• All licensure fees — State license, DEA, controlled substances registration
• Professional association dues — AANP, AAPA, state chapters
• Journal subscriptions & medical books
• Certification exam fees — Both initial and renewal costs
• Travel to conferences — Transportation, 50% of meals, lodging

📱 Tech & Office (Beyond the Obvious)

• Cloud storage & backups — HIPAA-compliant services
• Website costs — Hosting, domain, maintenance (not just initial design)
• Software subscriptions — EMR, billing, even antivirus/office suites
• Online advertising — Google/Facebook ads, patient recall systems
• Business insurance premiums — Malpractice, cyber, liability (not just health insurance)

🩺 Medical-Specific (Often Forgotten)

• Vaccine/medication losses — Expired inventory you must discard
• Medical waste disposal fees — Separate from regular trash
• Patient education materials — Brochures, models, handouts
• Lab equipment calibration — Maintenance contracts
• Interpreter/translation services — If not billed to patients

💰 Smart Money Moves (Big Impact)

• Retirement contributions — Solo 401(k) up to $69K, SEP IRA, HSA
• Business loan interest — Credit lines, equipment financing
• Health insurance premiums — 100% deductible for self-employed
• Bad debt write-offs — Uncollectible patient balances
• Tax preparation fees — For business returns only

⚠️ Critical Documentation Rules

• Keep records 3–7 years — Receipts >$75, mileage logs, bank statements
• Separate business/personal accounts — Never co-mingle funds
• Log business purpose — Write reason on receipts/calendar
• Home office requires exclusive use — Photos/measurements help
• Vehicle needs contemporaneous log — Date, miles, purpose