It depends on structure: fees that fit the DPC definition qualify under the DPC caps; access-only retainer fees that don't buy actual care generally don't.
IRS Notice 2026-05 (DPC rules); Pub. 502 · effective 2026-01-01
Ask the practice whether fees fit the OBBB DPC definition — and remember the monthly cap cliff.
Log the receipt with your supporting documentation.
Log this expense →Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.