『Green Lights: The Physician's Tax Show』のカバーアート

Green Lights: The Physician's Tax Show

Green Lights: The Physician's Tax Show

著者： Physician Tax Solutions
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Welcome to Green Lights: The Physician's Tax Show, the official audio companion to the Physician Tax Solutions "Tax Tips" blog series.

If you are a high-earning medical professional, an independent 1099 contractor, a locum tenens doctor, or a private practice owner, you are likely playing defense against the IRS. Year after year, you receive a massive tax bill, only for a traditional, reactive CPA to tell you: "You made a lot of money, so you have to pay a lot of tax. There is nothing we can do."

That is a backward-looking lie.

Created by Physician Tax Solutions, this show is built on a fundamental, liberating truth: it is actually far easier to follow the tax law's built-in, legal rules to preserve your wealth than it is to blindly overpay or risk pushing unsafe boundaries.

The US tax code is not a brick wall designed to stop you from building wealth. It is a 70,000 roadmap of green, yellow, and red lights:

  • Red Lights are illegal, abusive tax shelters.

  • Yellow Lights are high-risk, aggressive gray zones.

  • Green Lights represent the 99% of the tax code written directly by Congress to reward business owners who invest in their companies, hire teams, and drive the economy.

In each rapid-fire, high-yield episode, we run the offensive playbook. We legally unlock everyday write-offs, optimize your corporate entities, and build advanced wealth-preservation engines—all with zero gray areas.

What you will learn on the show:

  • The Home Office Hack: How to use the Common Space Subtraction Method and Section 280A to turn daily commutes into 100% tax-deductible trips.

  • Entity Arbitrage: Why traditional CPAs trap high-earning doctors in the wrong corporate structure, and how a dual S-Corp and C-Corp setup unlocks elite corporate fringe benefits.

  • The 12Hour Per Diem Secret: How to write off meals and incidentals during long hospital shifts without keeping paper receipts.

  • Advanced Wealth Engines: How to shield over $100,000 annually using Defined Benefit Plans, 401(h) Medical Reserve Accounts, and Restricted Property Trusts.

Stop playing defense. Turn those red lights green, put your hard-earned clinical wealth back where it belongs—in your pocket—and run the offensive play.

For show notes, math sheets, companion "Tax Tips" blog articles, or to schedule a strategic consult to draft your personalized proactive tax blueprint, visit us at Physician Tax Solutions.

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  • Section 105 MERP Hack: Turning Out-of-Pocket Family Healthcare into 100% Corporate Write-Offs

    Section 105 MERP Hack: Turning Out-of-Pocket Family Healthcare into 100% Corporate Write-Offs
    2026/09/04

    Show Title: Green Lights: The Physician's Tax Show

    Episode Title: Section 105 MERP Hack: Turning Out-of-Pocket Family Healthcare into 100% Corporate Write-Offs

    Presented by: Physician Tax Solutions

    Overview

    Building directly on Above-the-Line Healthcare Insurance (Episode 8) and Corporate Fringe Benefits via C-Corp Arbitrage (Episode 9), Episode 10 completes the healthcare tax trifecta: Section 105 Medical Expense Reimbursement Plans (MERPs).

    Key Takeaways & Statutory Framework

    • The Schedule A Trap: Personal itemized medical deductions require expenses to exceed 7.5% of AGI. For a physician earning $500,000, the floor is $37,500—wiping out write-offs for routine care.
    • The Section 105(b) Advantage: Employer reimbursements for IRC § 213(d) qualified medical expenses (braces, implants, LASIK, copays, fertility, medical travel) are fully deductible to the business and 100% excluded from employee gross income, state income taxes, and FICA.
    • Overcoming the S-Corp Barrier (IRC § 1372): S-Corp >2% shareholders are treated as partners and cannot participate directly. Strategists resolve this via:
      1. Sister C-Corp MSO: Clinical practice pays an arm's-length management fee to a sister C-Corp, which adopts the Section 105 MERP for administrative staff.
      2. Sole Proprietorship Spousal-Employee: Unincorporated consulting or active Schedule E entity employs the spouse, providing family-wide health coverage under § 105(b).

      By The Numbers: Schedule A Trap vs. Section 105 MERP

    Evaluating a physician at a 37% marginal tax bracket with $500,000 AGI and $20,000 in annual family out-of-pocket dental, orthodontic, and medical costs:

    1. Scenario A: Schedule A Trap (No Strategy)

    AGI Threshold = $500,000 X 7.5% = $37,500

    $20,000 expenses < $37,500 floor → Deduction} = $0

    Gross pre-tax income needed to fund $20,000 post-tax:

    Pre-Tax Income = $20,00/1 - 0.37= $31,746.03 →Tax Drag = $11,746.03

    2. Scenario B: Section 105 MERP

    • Entity tax deduction saves: $20,000 X37% = $7,400.00
    • Tax-free reimbursement received: $20,000 (Personal tax = $0)
    • Eliminates personal tax drag of $\$11,746.03$

    Net Cash Preserved = $7,400.00 + $11,746.03 = $19,146.03 Kept in Your Bank

    Audit-Proof Compliance Checklist

    1. Formal Written Plan: Execute a written Section 105 document adopted by corporate resolution prior to paying reimbursements.
    2. § 105(h) Non-Discrimination: Satisfy statutory eligibility and benefit coverage rules across non-owner employees.
    3. Third-Party Substantiation: Require receipts, EOBs, and invoices proving qualified § 213(d) expenses.
    4. Bona Fide Employment: If using the spousal-employee structure, maintain time logs and pay reasonable compensation for bona fide administrative services.

    Links & Resources

    • Schedule an Intro call
    • Read the companion blog here
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    14 分
  • Corporate Fringe Benefits: C-Corp Arbitrage, Disability Hacks & Dual-Entity Structures

    Corporate Fringe Benefits: C-Corp Arbitrage, Disability Hacks & Dual-Entity Structures
    2026/08/28

    Show Title: Green Lights: The Physician's Tax Show

    Episode Title: Corporate Fringe Benefits: C-Corp Arbitrage, Disability Hacks & Dual-Entity Structures

    Presented by: Physician Tax Solutions

    Overview

    Building on our strategies for above-the-line health premiums (Episode 8) and actual vehicle acceleration (Episode 7), Episode 9 steps into advanced entity planning: Corporate Fringe Benefits & C-Corp Arbitrage.

    Key Takeaways & Statutory Framework

    • The S-Corp Limitation (IRC § 1372): S-Corp owners owning 2% of shares are treated as partners for fringe benefit purposes.
    • C-Corp Fringe Suite: C-Corporations pay a flat 21% federal rate and can provide 100% tax-free statutory employee perks:
      • IRC § 79: Up to $50,000 in group-term life insurance premiums paid tax-free.
      • IRC § 129: Up to $5,000–$7,500 year in tax-free dependent care assistance or corporate Dependent Care FSAs.
      • IRC § 127: Up to $5,250 year in tax-free tuition or student loan repayments.
      • IRC § 132: Qualified transit, executive parking up to 325 month, and working condition tools.
    • The Disability Insurance Lookback Hack (IRC §§ 104 & 105):
      • The Trap: If your business deducts disability premiums in the policy year, proceeds received during an injury are 100% taxable.
      • The Proactive Fix: Pay disability premiums out of personal, post-tax funds during the active coverage year (keeping claims 100% tax-free).

    Evaluating a physician incurring $25,000 annually in family out-of-pocket medical copays,

    1. Scenario A: Single S-Corp (No Strategy)

    Under IRC § 1372, fringe benefits cannot be excluded. You must fund $25,000 in personal after-tax dollars:

    Gross Income Required} = $25,000/1 - 0.37 = $39,682.54 Tax Paid on Dollars Spent = $39,682.54 X 37% = $14,682.54

    2. Scenario B: Dual-Entity C-Corp Arbitrage (Physician Tax Solutions)

    Your S-Corp pays a $25,000 arm's-length management fee to your sister C-Corp MSO, which adopts formal written fringe benefit plans:

    1. S-Corp Deducts Management Fee (37%): $25,000 X 37% = $9,250 tax saved
    2. C-Corp Fringe Offset: $25,000 revenue} - $25,000fringe expenses} =$0 corporate tax
    3. Tax-Free Receipt: You receive $25,000 in fringe benefits 100% tax-free.

    Net Annual Cash Difference:

    Immediate Cash Saved = $9,250 + $14,682.54 = $23,932.54 Kept in Your Family Pocket

    Audit-Proof Compliance Checklist

    1. Arm's-Length Management Agreement: Execute a formal contract detailing bona fide administrative, billing, or IT services at fair market value.
    2. Entity Substance: Maintain separate bank accounts, EINs, corporate minutes, and general ledgers for the C-Corp MSO.
    3. Written Plan Documents: Adopt formal written plans for Section 105, Section 79, and Section 129 before processing reimbursements.
    4. Non-Discrimination Testing: Ensure benefits satisfy statutory rules across all non-owner employees.

    Links & Resources

    • Schedule an Intro call
    • Read the companion blog
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    10 分
  • Above-the-Line Healthcare Insurance: Self-Employed Health Insurance Deductions

    Above-the-Line Healthcare Insurance: Self-Employed Health Insurance Deductions
    2026/08/21

    Show Title: Green Lights: The Physician's Tax Show

    Episode Title: Above-the-Line Healthcare Insurance: Self-Employed Health Insurance Deductions

    Presented by: Physician Tax Solutions

    Building directly on our strategies for home office mileage (Episode 1), shift per diems (Episode 2), meal ledgers (Episode 3), family payroll (Episode 4), capital asset acceleration (Episode 5), Section 199A QBI (Episode 6), and vehicle expense acceleration (Episode 7), Episode 8 tackles an out-of-pocket expense paid every month by 1099 consultants and S-Corporation practice owners: Health, Dental, and Vision Insurance Premiums.

    While reactive accountants view medical expenses as personal itemized deductions on Schedule A (capped by the 7.5% AGI floor), this episode reveals the statutory green light under IRC § 162(l).

    By The Numbers: Schedule A Trap vs. Above-the-Line § 162(l) Math

    Evaluating a high-earning physician generating $500,000 in Adjusted Gross Income (AGI) paying $2,000 ($24,000\year) in family premiums at a 37% top marginal federal tax bracket:

    1. Scenario A: Unoptimized Schedule A Itemized Deduction (Reactive CPA)

    AGI Threshold= $500,000 X 7.5% = $37,500

    Because $24,000 in premiums is far below the $37,500 threshold:

    Schedule A Allowable Deduction = $0 Tax Savings} = $0

    2. Scenario B: Above-the-Line § 162(l) Deduction (Physician Tax Solutions)

    1. Calculate the Above-the-Line Deduction: Schedule 1 Write-Off = $24,000 full deduction
    2. Calculate Cash Savings at a 37% Top Marginal Tax Bracket: Immediate Cash Savings = $24,000 X 37% = $8,880

    Net-Cash Saved Comparison

    Immediate Annual Cash Difference = $8,880 - $0 = $8,880 Cash Kept in Your Bank Account

    Audit-Proof Compliance Checklist

    1. Proper S-Corp W-2 Reporting: Include health premiums in Box 1 of your W-2 (exempt from FICA/FUTA) prior to year-end payroll filing.
    2. Plan Established by Entity: Ensure insurance policies are billed directly to the entity or reimbursed under a formal corporate Accountable Plan.
    3. Verify Dual-Employment Eligibility: Audit household status monthly to ensure neither spouse was eligible for employer-subsidized health coverage.
    4. Earned Income Limitation: Verify § 162(l) deduction does not exceed net earned income generated by the business entity.
    5. Combine with Section 105 MERPs: Layer § 162(l) premiums on top of a Section 105 Medical Expense Reimbursement Plan (Episode 10) to write off 100% of out-of-pocket copays, deductibles, and prescriptions.

    Links & Resources

    • Physician Tax Solutions schedule an intro call.
    • Read our companion blog
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    10 分
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