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MOC (Maintenance of Certification)

$314-$1256

Can You Write Off MOC?

Short answer: MOC (Maintenance of Certification) — Continuing Medical Education for medical and dental practices

Continuing medical education (CME) expenses are deductible when they maintain or improve skills required in your current practice. This includes conference registration, travel, courses, and certifications. Board certification and recertification fees are deductible. Medical journal subscriptions and reference materials are deductible. Training courses and workshops directly related to your practice are deductible. Proper documentation is required.

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.