If you run a Direct Care practice here’s the uncomfortable truth: most practice owners work harder than they need to simply because they’re overpaying in taxes or under-planning financially.
In 2026, tax strategy is no longer a compliance exercise, it’s a growth lever. The practices that are scaling sustainably aren’t just adding patients; they’re optimizing cash flow, structuring income intelligently, and treating their CPA like a strategist instead of a form-filer.
This year’s tax environment makes proactive planning even more important. Federal tax updates that carried forward from 2025 legislation have reshaped several areas that directly affect healthcare practice owners. Most notably, 100% bonus depreciation is now permanent, allowing practices to fully deduct qualifying equipment purchases in the year they’re placed in service. For a dentist investing in digital imaging, a chiropractor upgrading therapy equipment, or a DPC clinic building out exam rooms, that’s not just a deduction, it’s a cash flow decision. The timing of those purchases can materially change your taxable income.
Inflation-adjusted tax brackets and higher standard deductions are also in play for 2026, which subtly shift planning thresholds for owner compensation and distributions. But the bigger story for Direct Primary Care providers is the continued clarification around Health Savings Accounts. Recent IRS guidance has reinforced that certain DPC arrangements can coexist with HSA eligibility when structured properly. That matters because it allows patients to use pre-tax dollars for care, which strengthens your value proposition while also reinforcing the tax efficiency of the model. For practice owners who are also high-income earners, maximizing HSA contributions remains one of the most overlooked tax-free growth vehicles available.
Yet none of these advantages matter if planning happens in March. By the time tax season arrives, most of the meaningful decisions have already been made. Real tax strategy happens during the year: adjusting estimated payments, evaluating retirement plan contributions, structuring owner compensation, and forecasting income before December 31st. For S-Corp owners in particular, the balance between reasonable salary and distributions continues to be a critical (and frequently misunderstood) lever for reducing unnecessary payroll tax exposure.
What separates thriving practices from financially stressed ones isn’t patient volume alone. It’s clarity, clear books, clear projections and clear conversations about where the money is going and why. Dentists and chiropractors operating on insurance-heavy models face margin compression pressures that demand tighter financial discipline. Direct Care providers operating on membership models must think intentionally about pricing, retention, and predictable recurring revenue. In both cases, financial strategy determines whether growth feels energizing or exhausting.
In 2026, the smartest move a practice owner can make is reframing tax planning as part of strategic leadership. Your CPA should be helping you forecast, pressure-test scenarios, optimize compensation, and align your financial structure with your long-term goals. Filing accurately is expected. Designing intelligently is where the value lies.
At Goodman CPA, we specialize in working with Direct Care providers, dentists, chiropractors, and independent healthcare owners who want more than clean books. Our focus is helping you reduce unnecessary tax burden, design a smarter compensation strategy, and build a practice that is financially sustainable long term. With over $14 million in tax savings identified for our clients, we don’t just prepare returns, we help owners think strategically about every financial decision they make.
If you’re ready for clarity instead of guesswork, and strategy instead of scrambling, schedule a conversation with our team. We’ll take a look at where you are, where you want to go, and whether there’s an opportunity you’re currently leaving on the table.
Book a call with Goodman CPA and let’s build a financial plan that works as hard as you do.