According to the IRS, to be deductible, an expenditure must be both “ordinary” and “necessary” in connection with your profession. The IRS defines “ordinary” as common and accepted in a particular profession and “necessary” as helpful and appropriate for a particular profession.
Here’s a list of 16 professional expenditures commonly incurred by young health care professionals:
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Automobile expenses
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Beepers and pagers
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Books/library
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Cellular telephones
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Computer purchases
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Education, examinations & licenses
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Equipment & instruments
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Job search
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Malpractice insurance
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Meals & entertainment
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Parking & tolls
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Professional dues, journals & subscriptions
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Psychoanalysis as part of training
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Supplies
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Travel & lodging
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Uniforms & cleaning
Please note: Employees may not deduct professional expenses that are eligible for reimbursement from their employer.