Can I write off any therapy sessions not paid by clients or insurance monies paid on the client's behalf but paid towards their deductible?

[Lisa995]

I don't quite follow your question, but you cant write off something you never received, you just have less income to report.

[Hal_Al · Accepted solution]

No. You cannot write off discounts that you give you clients. 

You essentially get a write off by not reporting the income you didn't receive