As a sole proprietor business, can psychotherapy be deducted as a business expense? Can it be considered consultation? I've seen this argued both ways for mental health practices--that it can and is a business expense, vs that it should be considered a medical expense. If this was challenged in an audit, how would one prove the business necessity of it? There is overlap between the personal and business for a mental health professional, since we are the "instruments" of our trade, so there is overlap between the concept of consultation and psychotherapy. Thanks.
