Mental Health Practice Tax Filing Tips for 2025

*Always check with your tax advisor when reviewing tax filing information*

Filing for the 2025 tax year (filing in early 2026) involves several specific updates due to the “One Big, Beautiful Bill” (OBBBA) legislation signed in July 2025. For mental health professionals, staying on top of these changes can significantly reduce your tax liability. Speak with your tax planner.

Major 2025 Legislative Change:
Permanent Bonus Depreciation: Section 168(k) bonus depreciation is
now permanent at 100%. If you purchased a new computer, therapy couch or office equipment in 2025, you can likely deduct the full cost in the first year.

Mental Health Practice-Specific Deductions
Don’t overlook these common “write-offs” specific to therapy practices: EHR software (Simple Practice, Jane), HIPAA-compliant email/Zoom, testing kits and therapeutic games. Home Office: A percentage of rent/mortgage, utilities and internet (must be a
dedicated space) malpractice & business insurance, CEUs, certifications (EMDR, DBT), supervision fees, professional journals and trainings, even if not required for licensure. Client Amenities: Tissues, white noise machines, fidget toys and bottled water for the office. Office furnishings and YES, even candy in the waiting
room. Utilities (electric, internet, phone) are also deductible.
Marketing Psychology: Directory listings (Psych Today, TherapyDen,
Zencare), website hosting and social media ads.
Track Your Mileage: Don’t forget trips to the post office, bank and
professional conferences. The 2025 standard mileage rate remains a simple way to write off vehicle wear and tear.

Disclaimer: Please note: The editorial content of this page is in no way intended to be professional advice. It should be considered informational and a venue for entertainment purposes. Read and utilize at your own discretion. Content may not be published without the expressed consent of Associated Billing Center, LLC