Medical Practice Tax Planning Case Study

Dr. Chen Family Medical Practice: Annual Tax Savings of $104,250 through DB Retirement Plan

Annual Revenue
$980,000
Annual Tax Savings
$104,250
Retirement Optimization
+670%
Implementation Time
12 Months

Client Overview

Understanding the medical practice foundation

Dr. Chen Family Medical Practice

Industry:Healthcare Services
Location:San Francisco, California
Team Size:8 Employees
Founded:Founded in 2018
Structure:Medical Professional Corporation
Specialty:Family Medicine & Preventive Care

Practice Characteristics

Dr. Chen Family Medical Practice provides comprehensive family healthcare services including routine checkups, vaccinations, acute and chronic disease treatment. Features modern medical equipment and professional medical staff, serving local community residents.

Comprehensive family medicine services
Modern medical equipment
Experienced medical professionals

Tax Challenges Faced

Healthcare-specific tax complexities requiring specialized expertise

Equipment Investment Tax Inefficiencies

Challenge:

Major equipment purchases worth $180,000 without proper tax treatment optimization

Impact:

Unable to maximize equipment investment tax benefits, high cash flow pressure

Employee Benefits Tax Optimization

Challenge:

Annual benefits cost $120,000, lacking tax optimization

Impact:

High employment costs without proper tax strategy for benefits

Professional Expense Management

Challenge:

Medical licenses, continuing education, professional association fees managed irregularly

Impact:

Missed opportunities for significant compliant professional expense deductions

Low Retirement Planning Tax Efficiency

Challenge:

High-income physician retirement planning lacks tax optimization strategies

Impact:

Insufficient retirement savings with poor tax efficiency

Strategic Solutions Implemented

Comprehensive medical practice tax optimization

Equipment Investment Tax Strategy

Maximizing medical equipment investment tax benefits through Section 179 and Bonus Depreciation

Equipment Purchase:$180,000
Tax Savings:$45,000
Effective Tax Rate:25%

Equipment Depreciation Total Benefits: Annual Tax Savings $45,000

Saved $45,000 through equipment accelerated depreciation
Optimized timing of major equipment purchases
Enhanced patient care through modern equipment upgrades

Equipment Investment Tax Strategy

Maximizing medical equipment investment tax benefits through Section 179 and Bonus Depreciation

Equipment Purchase:$180,000
Tax Savings:$45,000
Effective Tax Rate:25%

Equipment Depreciation Total Benefits: Annual Tax Savings $45,000

Annual pre-tax contribution $185,000
Massive tax savings for high-income physician
Secure retirement funding established

Equipment Investment Tax Strategy

Maximizing medical equipment investment tax benefits through Section 179 and Bonus Depreciation

Equipment Purchase:$180,000
Tax Savings:$45,000
Effective Tax Rate:25%

Equipment Depreciation Total Benefits: Annual Tax Savings $45,000

Professional expenses 100% deductible
Enhanced professional development level
Increased practice professional reputation

Equipment Investment Tax Strategy

Maximizing medical equipment investment tax benefits through Section 179 and Bonus Depreciation

Equipment Purchase:$180,000
Tax Savings:$45,000
Effective Tax Rate:25%

Equipment Depreciation Total Benefits: Annual Tax Savings $45,000

Reduced employee and employer tax burden
Enhanced staff retention and satisfaction
Improved overall compensation packages

Implementation Timeline

12-month transformation journey

1
Month 1

Initial Assessment & Planning

Practice structure analysis
Equipment investment evaluation
Retirement planning assessment
2
Months 2-3

Implementation Phase 1

DB retirement plan establishment
Equipment depreciation strategy setup
Professional expense tracking implementation
3
Months 4-6

Implementation Phase 2

Benefits optimization rollout
Staff training on new systems
Professional development activity planning
4
Months 7-12

Optimization & Results

Equipment depreciation annual summary
Professional expense annual analysis
Next year strategy development
Annual tax filing
Future year planning

Measurable Results

Quantified improvements across all key metrics

Annual Tax Savings Total

Before
$0
After
$104,250
+$104,250 annual savings

Retirement Contribution

Before
$24,000
After
$185,000
+670% increase

Professional Expense Deductions

Before
$8,500
After
$28,750
+238% optimization

Employee Benefits Efficiency

Before
65%
After
92%
+42% tax efficiency

Professional Insights

Key learnings for medical practice owners

Medical Equipment Tax Opportunities

Medical equipment investments can obtain significant tax benefits through Section 179 and Bonus Depreciation.

Professional Tip:

Purchase and place equipment in service before year-end for immediate full deduction, improving cash flow.

Comprehensive Professional Expense Deductions

Medical licenses, continuing education, professional associations and other fees are all 100% deductible.

Professional Tip:

Establish systematic tracking for all professional-related expenses, including travel, training, subscriptions.

Tax-Efficient Employee Benefits

HSA, cafeteria plans and other benefit structures can significantly reduce overall tax burden.

Professional Tip:

DB plans are particularly suitable for mature medical practices with stable income, allowing contributions of hundreds of thousands.

"OICPA helped us discover unique tax advantages for medical practice. Through the DB retirement plan, we can contribute $185,000 pre-tax annually, which is a huge advantage for high-income physicians. Equipment accelerated depreciation also allowed us to update medical equipment timely, improving patient care quality. Annual tax savings of $104,250 gives us more resources to invest in patient services."
Dr. Michael Chen
Owner, Chen Family Medical Practice
Business Growth Impact:
Tax optimization released funds allowed us to plan practice expansion, adding two specialist physicians, expecting 30% revenue growth next year.

Ready to Optimize Your Medical Practice Taxes?

Contact our healthcare tax experts to learn how your practice can achieve significant tax savings through equipment depreciation, retirement plans and other strategies. We provide customized tax solutions specifically for medical practitioners.