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Taxes for Doctors

Income mix: W-2 hospital employment, partnership K-1s, or S-corp physician practices.

Common deduction themes

  • Malpractice insurance (if self-employed)
  • CME and licensing when ordinary/necessary for self-employed
  • Retirement: cash balance / solo 401(k) for practice owners

Physician income often crosses Additional Medicare and NIIT thresholds. Practice owners should stress-test reasonable salary vs distributions for S-corps and keep estimated payments on calendar.

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