Never Miss a Legitimate Deduction Again
A complete reference for what’s deductible in a therapy practice — office costs, continuing education, travel, home office, and the records to back it all up.
Run through this before your books close for the year. Each section covers a category of expense that comes up in a real therapy practice: office costs, continuing education, equipment, travel, and your home office. Check what you’re already claiming against what you’re actually entitled to, then keep this with your bookkeeping records and reference it each time you review expenses.
1 Office & Administrative
2 Professional Development & Support
3 Equipment & Depreciation
4 Travel & Transportation
5 Home Office (If Qualified)
6 Documentation to Keep
This applies whether you’re a therapist, psychologist, licensed clinical social worker, professional counselor, or marriage and family therapist — any self-employed or 1099-based mental health provider.
Questions we get a lot
Anything ordinary and necessary for running your practice: office rent or home office costs, EHR and practice management software, professional liability insurance, continuing education, licensing and membership dues, equipment, mileage and business travel, and the business-use portion of your phone and internet.
Yes, if the space is used exclusively and regularly for your practice. You can deduct the business-use percentage of rent or mortgage interest, property taxes, utilities, repairs, and homeowners or renters insurance based on the square footage the office occupies.
No. Meals while traveling for business or with a client remain 50% deductible in 2026, same as prior years. The temporary 100% restaurant meal deduction from 2021–2022 expired and hasn’t returned.
Receipts for business purchases, mileage logs, CE completion certificates, membership and subscription statements, year-end bank and credit card statements, subcontractor invoices, and home office measurements if you claim that deduction.
Deductions are only as good as the records behind them.
If you’re not sure whether something qualifies, we can go through your actual expenses with you.
Disclaimer: This checklist is for informational purposes only and does not constitute legal, tax, or financial advice. While we make every effort to keep the content accurate and up to date, federal and state laws and regulations can change without notice. Decisions based on this information should be made in consultation with a licensed CPA or attorney familiar with your specific situation. Leichter Accounting Services is not liable for any errors or omissions, or for any actions taken based on the contents of this checklist.