Tax Planning
Solo Practice Tax Deduction Checklist
Interactive tax deduction checklist built for solo therapy practices. Group the most commonly missed write-offs so you can hand the list to your CPA at year end with every receipt documented.
Solo Practice Tax Deduction Checklist
Walk through the most commonly missed deductions for solo therapy practices. Progress saves locally so you can revisit this list during quarterly bookkeeping.
Office & Home Office
Expenses tied to the physical space where you see clients and do admin work.
Measure the dedicated office space and total home square footage to calculate the business-use percentage for utilities, insurance, and depreciation.
Track the proportional share of rent payments or mortgage interest allocated to the home office for the tax year.
Apply the same business-use percentage to recurring utility bills; keep a copy of every monthly statement.
If a phone is used for client calls, log minutes for business vs. personal and deduct the business portion of the bill.
Chairs, desks, filing cabinets, bookcases, and lamps purchased specifically for the practice are typically deductible.
Receipts for pens, notebooks, printer cartridges, sticky notes, and other consumable supplies.
Janitorial services, light bulbs, and cleaning products for the home office can be deducted at the business-use percentage.
Professional Development
Costs of staying licensed, credentialed, and clinically sharp.
Annual or biennial professional license fees paid to the state licensing board.
Fees for credentialing bodies such as NASW, APA, AAMFT, or specialty certifications like EMDRIA and PMH-C.
Tuition, registration, and materials for CEU-eligible workshops, webinars, and certificate programs.
Registration, airfare, lodging, and meals for professional conferences attended to maintain or improve clinical skills.
Professional books, peer-reviewed journal subscriptions, and clinical reference materials.
Fees paid for licensure supervision, clinical consultation groups, or specialty consultation.
Technology & Software
The recurring and one-time tech costs of running a modern practice.
Monthly or annual fees for your electronic health record, scheduling, and notes platform.
Subscription or per-session fees for the video platform used to see remote clients.
QuickBooks, Wave, Xero, or a bookkeeper subscription used to track business income and expenses.
Fees for outsourced medical billing, electronic claim submission, or ERA / EOB processing.
Annual domain registration, website hosting, and professional email platform fees.
Cybersecurity tools used to protect client data on practice devices.
Insurance & Professional Services
Required insurance policies and outside professionals you pay to run the business.
Annual premiums for professional liability insurance covering clinical practice.
Slip-and-fall, property, and other general business liability coverage for the office.
Premiums paid for medical, dental, and qualifying long-term care insurance for you and your family (above-the-line deduction).
Required coverage if you employ even one W-2 staff member; contractors typically carry their own.
Tax preparation, bookkeeping, and advisory fees paid to a CPA or enrolled agent.
Legal counsel for contracts, lease review, or compliance matters is deductible as a business expense.
Marketing
What you spend to be visible and to convert prospects into clients.
Initial build, redesigns, plugin subscriptions, and ongoing developer or designer retainers.
Paid profiles on Psychology Today, GoodTherapy, TherapyDen, and similar directories.
Subscriptions to Ahrefs, Semrush, or contracted SEO consultants helping with rankings.
Ad spend on Google Ads, Meta Ads, or sponsored content promoting the practice.
Printed marketing collateral and physical signage for the office.
Travel & Mileage
Mileage and travel costs tied to business purposes.
Maintain a contemporaneous log of every business drive (date, miles, destination, purpose).
Mileage to in-home sessions, hospital rounds, or contracted agency visits.
Airfare, lodging, ground transport, and meals for professional development travel (50% of meals).
Mileage and parking for in-person referral meetings, BNI groups, or community presentations.
Client-Related Costs
Items purchased or paid for as part of clinical care or retention.
Printing costs for psychoeducation handouts, journals, and worksheets given to clients.
Therapy workbooks purchased in bulk and provided to clients.
Per-use fees for PHQ-9, GAD-7, and other standardized screeners when charged.
Other Deductible Expenses
Catch-all categories solo therapists frequently overlook.
Monthly account fees, Stripe/Square processing fees, and wire or transfer charges on business accounts.
Stamps, certified mail for subpoenas, and shipping costs for client documents.
Memberships in APA, NASW, AAMFT, state chapters, or specialty practice networks.
Track employer contributions made to a SEP-IRA or Solo 401(k) plan during the tax year.
Contributions to a Health Savings Account when enrolled in a high-deductible health plan.
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Open toolHow to use this deduction checklist
Solo therapists miss thousands of dollars in deductions every year because the categories are scattered across Schedule C, Schedule 1, and Form 8829. This checklist consolidates the most common write-offs into one place and lets you check items off as you gather supporting documentation.
Progress is saved in your browser so you can return to the same checklist at quarterly bookkeeping sessions. When you finish the list, hand the saved items to your CPA along with receipts, mileage logs, and account statements.
Use it for situations like
- A quarterly bookkeeping session to reconcile receipts and bank statements.
- A year-end review with your CPA to make sure no deduction is missed.
- Onboarding a new EHR, telehealth, or billing vendor and capturing those subscriptions.
- Preparing a mileage log from a year of business driving.
FAQ
Questions therapists ask before using this calculator
What can a solo therapist deduct on taxes?
Common solo-therapist deductions include the business-use portion of home office expenses (rent, utilities, internet), malpractice and general liability insurance, CEU and license fees, EHR and telehealth subscriptions, mileage logs, marketing, and professional services like CPA or attorney fees.
Is the self-employed health insurance deduction above the line?
Yes. Health insurance premiums for you, your spouse, dependents, and children under 27 are an above-the-line deduction that lowers your AGI directly, separate from itemized deductions. It is taken on Schedule 1 before you reach taxable income.
Do I need receipts for small expenses?
Yes. The IRS requires contemporaneous documentation for any deduction, including small ones. Use a dedicated business account or bookkeeping app, scan paper receipts monthly, and keep mileage logs with date, destination, miles, and purpose.
How long should I keep tax records?
Keep tax records for at least three years from the filing date, six years if there is a substantial understatement, and seven years for losses. HIPAA documentation and client records have separate retention requirements by state.
Can I deduct CEU courses?
Yes. Continuing education that maintains or improves the skills required in your current trade is deductible as a business expense. Travel and lodging for CEU events follow the same rules as other business travel, with meals limited to 50%.