All Professions
12 Deductions

Tax Deductions for Dentists & Dental Professionals

Running a dental practice comes with substantial deductible expenses. From high-cost equipment to ongoing lab fees and continuing education, proper tracking is essential for maximizing your tax savings.

Dental Equipment & Instruments

Dental chairs, X-ray machines, handpieces, and specialized instruments are deductible. Large equipment purchases qualify for Section 179 expensing.

Line 13 - Depreciation / Section 179Publication 946

Dental Lab Fees

Fees paid to dental laboratories for crowns, bridges, dentures, and other prosthetics are deductible business expenses.

Line 10 - Commissions and feesPublication 535

Continuing Education & Licensing

Continuing education credits, license renewal fees, certification courses, and professional exam fees required to maintain your current profession are deductible.

Line 27a - Other expensesPublication 970

Pro Tip: Education that qualifies you for a NEW profession is not deductible. But courses that maintain or improve skills in your CURRENT profession always are.

Business Insurance

Premiums for professional liability (E&O), general liability, and business property insurance are deductible. This includes malpractice insurance for licensed professionals.

Line 15 - Insurance (other than health)Publication 535

Software & Subscriptions

Business software, SaaS subscriptions, cloud storage, and professional tools are deductible in the year paid. This includes accounting software, project management tools, and industry-specific apps.

Line 18 - Office expensePublication 535

Advertising & Marketing

Costs for promoting your business are deductible, including website hosting, social media ads, business cards, flyers, SEO services, and online directory listings.

Line 8 - AdvertisingPublication 535

Home Office Deduction

If you use part of your home regularly and exclusively for business, you can deduct a portion of rent/mortgage, utilities, and insurance. The simplified method allows $5/sq ft up to 300 sq ft ($1,500 max).

Line 30 - Business use of homePublication 587

Pro Tip: The simplified method is easier but caps at $1,500. If your actual expenses exceed that, use the regular method and keep records of all housing costs.

Phone & Internet

The business-use percentage of your cell phone bill and internet service is deductible. If you use your phone 70% for business, you can deduct 70% of the bill.

Line 25 - UtilitiesPublication 535

Pro Tip: Keep a log for one representative month showing business vs. personal usage to establish your percentage.

Self-Employed Health Insurance

Self-employed individuals can deduct 100% of health insurance premiums for themselves, their spouse, and dependents. This is an above-the-line deduction taken on Form 1040, not Schedule C.

Form 1040, Schedule 1, Line 17Publication 535, Chapter 6

Pro Tip: This deduction cannot exceed your net self-employment income. If you're eligible for employer-sponsored coverage through a spouse, you cannot take this deduction.

Retirement Contributions (SEP-IRA / Solo 401k)

Self-employed individuals can contribute to a SEP-IRA (up to 25% of net SE earnings, max $69,000 for 2024) or Solo 401(k) with employee + employer contributions.

Form 1040, Schedule 1, Line 16Publication 560

Pro Tip: A Solo 401(k) lets you contribute more at lower income levels because of the employee elective deferral ($23,000 for 2024 + catch-up if 50+).

Professional Services (Accounting & Legal)

Fees paid to accountants, tax preparers, bookkeepers, and attorneys for business-related services are deductible. This includes tax preparation software fees for your business return.

Line 17 - Legal and professional servicesPublication 535

Supplies & Materials

Supplies and materials consumed in the course of your business are deductible. This includes items used up within the year that are not capital equipment.

Line 22 - SuppliesPublication 535

Related Resources

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