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 healthcare professionals:

  • ?Automobile expenses
  • Beepers and pagers
  • Books/library
  • Cellular telephones?
  • Computer purchases
  • Education, examinations & licenses
  • Equipment & instruments
  • Job search
  • Malpractice insurance
  • Meals & entertainment
  • Parking & tolls
  • Professional dues, journals & subscriptions
  • Psychoanalysis as part of training
  • Supplies
  • Travel & lodging
  • Uniforms & cleaning

Please note:? Employees may not deduct professional expenses that are eligible for reimbursement from their employer.