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.
A licensed provider documents that this expense treats or mitigates a specific diagnosed condition, before you buy. Keep the letter with your receipt — it's your audit defense.
Vault the receipt in Candor and reimburse yourself tax-free — this year or in 20 years. No deadline (IRS Notice 2004-50, Q&A 39).
Start your shoebox — freeInformational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-07-16, last verified July 2026.