Insurance
Health insurance premiums
100% deductible above-the-line for self-employed. Includes medical, dental, vision for you, spouse, and dependents. Cannot exceed your net self-employment income.
Malpractice insurance
Occurrence or claims-made premiums. If you purchased tail coverage, that's deductible in the year paid.
Disability insurance
Premiums for own-occupation disability. If you deduct the premium, benefits are taxable when received. Many CRNAs pay with after-tax dollars for tax-free benefits.
Business liability insurance
General liability, professional liability beyond malpractice, cyber liability if you handle patient data.
Professional Development
CME/CE courses and conferences
Registration fees, course materials, online subscriptions (ProCE, Apex, etc.). Must be related to maintaining your CRNA credential.
Conference travel and lodging
Airfare, hotel, rental car, meals (50% for meals) for AANA Congress, state meetings, specialty conferences.
Professional dues
AANA membership, state association dues, specialty society memberships. Must be related to your profession.
Certifications and licenses
State license renewal, NBCRNA CPC fees, DEA registration ($888/3yr), ACLS/BLS/PALS recertification, CCRN if maintained.
Professional publications and subscriptions
AANA Journal, anesthesia textbooks, UpToDate subscription, medical reference apps.
Travel & Transportation
Business mileage
Driving to/from client facilities (not your primary office/home). Track every trip with an app (MileIQ, Everlance). At 15K business miles = $10,500 deduction.
Travel between assignments (locum)
Airfare, rental car, rideshare between assignment locations. Must maintain a tax home for this to be deductible.
Temporary housing (locum)
Deductible if you maintain a tax home and the assignment is temporary (<1 year). Includes rent, utilities at the assignment location.
Parking and tolls
Hospital parking fees, highway tolls for business travel. Small amounts add up — track them.
Home Office & Equipment
Home office deduction
Simplified method: $5/sq ft, max 300 sq ft ($1,500). Regular method: percentage of rent/mortgage, utilities, insurance based on office square footage. Must be used exclusively for business.
Computer and technology
Laptop, tablet, monitors used for charting, CE, business management. If used for both personal and business, deduct the business-use percentage.
Phone and internet
Business-use percentage of your cell phone bill and home internet. If 60% business use, deduct 60% of the annual cost.
Medical equipment
Stethoscope, laryngoscope, airway equipment, scrubs if required and not provided. Must be specific to your profession.
Office supplies and software
Accounting software (QuickBooks), tax prep, scheduling apps, business cards, printer supplies.
Retirement & Savings
Solo 401(k) contributions
Employee contribution ($23,500) + employer contribution (25% of compensation). The single largest tax shelter for 1099 CRNAs. Deadline: December 31 for employee, tax filing deadline for employer.
SEP IRA contributions
25% of net self-employment income. Simpler than Solo 401(k) but less flexible. Deadline: tax filing deadline including extensions.
HSA contributions
Single/family limits. Triple tax advantage. Must have a high-deductible health plan. Deadline: tax filing deadline.
Business Operations
Accounting and tax preparation
CPA fees, bookkeeping services, payroll service (for S-Corp). These are fully deductible business expenses.
Legal fees
Contract review, LLC formation, business legal advice. Must be business-related.
Payroll service (S-Corp)
Gusto, ADP, or similar for processing your reasonable salary. Required for S-Corp election.
Business bank account fees
Monthly fees, wire transfer fees, business credit card annual fees.
Half of self-employment tax
The employer-equivalent portion of SE tax is deductible above-the-line. This happens automatically on Schedule SE / Form 1040.
QBI deduction (Section 199A)
20% deduction on qualified business income. Phase-out for high earners applies to specified service businesses, but S-Corp salary/distribution splitting can help stay under the threshold.