Tax Deductions Checklist
Midwife Tax Deductions Checklist (2026)
2026 tax deduction checklist for self-employed midwives. Maximize Schedule C deductions for your midwifery practice and birth center.
Key Takeaways
- Malpractice insurance is often the single largest expense for self-employed midwives. Make sure to deduct it in full and explore whether paying annually (rather than monthly) reduces the total cost.
- Track your pharmaceutical and supply inventory at year-end. If you carry over significant inventory, reporting cost of goods sold on Schedule C may be more accurate than simply deducting all purchases as supplies.
- If you attend births at a birth center you own or lease, all facility costs (rent, utilities, cleaning, maintenance) are fully deductible business expenses separate from your clinical supply costs.
Self-employed midwives carry significant expenses in clinical supplies, malpractice insurance, and medical equipment. Whether you practice in a birth center or attend home births, these costs are deductible and can substantially reduce your tax bill. This checklist covers the key deductions for midwifery professionals in 2026.
Use this interactive checklist to review every deduction you might be eligible for. Check off items as you go to track your progress. Each deduction includes the Schedule C line where it belongs, plus a concrete example specific to your profession.
Your Deductions Checklist
Clinical and Birth Supplies
Medical supplies and consumables used during prenatal care, births, and postpartum visits.
Sterile gloves, cord clamps, bulb syringes, underpads, and other single-use birth supplies.
Example: Pre-assembled birth kits at $75 each, totaling $1,500 for 20 births per year.
Urine test strips, blood pressure cuffs, gestational diabetes testing supplies, and lab requisition forms.
Example: $800 per year on prenatal screening supplies.
Pitocin, misoprostol, lidocaine, Rhogam, and other medications stocked for birth emergencies or routine care.
Example: Annual pharmaceutical inventory of $2,200.
Suture kits, local anesthetic, needle drivers, and wound care supplies for perineal repair.
Example: $500 per year on suture materials and instruments.
Infant scales, stethoscopes, pulse oximeters, and vitamin K injection supplies.
Example: Newborn screening supplies totaling $600 per year.
Autoclave pouches, sterilization indicators, and instrument cleaning solutions.
Example: $300 per year on sterilization consumables.
Medical Equipment
Major equipment purchases for prenatal care, births, and postpartum follow-up.
Handheld or portable ultrasound for prenatal assessments and fetal positioning checks.
Example: A portable ultrasound unit purchased for $8,000.
Doppler fetal monitors, electronic fetal monitors, and waterproof Dopplers for water births.
Example: A waterproof fetal Doppler at $650.
Inflatable or permanent birth pool and accessories for water birth services.
Example: Professional birthing tub at $1,200 plus liner and hose kit at $150.
Equipment for sterilizing reusable instruments between patients.
Example: A tabletop autoclave purchased for $2,500.
Electronic health records and billing systems designed for midwifery practices.
Example: Annual EHR subscription at $1,800.
Insurance Premiums
Insurance policies required for midwifery practice.
Professional liability coverage for midwifery services, which tends to carry higher premiums.
Example: Annual malpractice premium of $6,500 for a CNM.
Premises liability for your birth center or office space.
Example: General liability at $1,400 per year.
Coverage for medical equipment, ultrasound units, and birth center contents.
Example: Property insurance at $800 per year.
Coverage for birth assistants, office staff, or other employees.
Example: Workers' comp at $2,000 per year for a small staff.
Licensing and Continuing Education
Credential maintenance and professional development for midwives.
State licensure renewal fees for Certified Nurse Midwives or Certified Professional Midwives.
Example: State midwifery license renewal at $400.
American Midwifery Certification Board recertification fees and CE requirements.
Example: AMCB recertification at $500.
CEU courses in high-risk management, neonatal resuscitation, suturing, or ultrasound skills.
Example: NRP (Neonatal Resuscitation Program) renewal at $250 plus a suturing skills course at $600.
Membership in ACNM, MANA, or state midwifery organizations.
Example: ACNM membership at $350 plus state association dues at $150.
Drug Enforcement Administration registration required for prescriptive authority (CNMs).
Example: DEA registration renewal at $888 (three-year cycle, $296 per year).
Travel and On-Call Transportation
Mileage and travel costs for home births, prenatal visits, and postpartum follow-ups.
Driving to clients' homes for labor, delivery, and immediate postpartum care.
Example: Average 50 miles round trip per home birth, 15 births per year, totaling 750 business miles.
Trips to client homes for prenatal check-ups and postpartum follow-up visits.
Example: 8 to 12 home visits per client totaling 3,000 business miles annually.
Mileage when accompanying a client to the hospital during a transfer of care.
Example: Hospital transfer trips averaging 200 miles per year.
Driving to labs, pharmacies, or medical supply vendors for practice needs.
Example: Weekly supply and lab trips totaling 1,200 miles per year.
Marketing and Community Outreach
Costs to build your midwifery practice reputation and attract new clients.
Practice website design, hosting, and content about your midwifery philosophy and services.
Example: Website hosting at $200 per year plus a birth photography page at $500.
Costs for hosting childbirth education classes, breastfeeding workshops, or new parent groups.
Example: Monthly community class venue and materials at $200 per session.
Printed materials, meals, or gifts for building relationships with OBs, pediatricians, and doulas.
Example: Referral brochures and networking lunches totaling $800 per year.
Google Ads and social media ads targeting expectant families in your service area.
Example: Monthly Google Ads budget of $300 ($3,600 per year).
Common Mistakes to Avoid
Not tracking mileage for on-call trips to home births, especially late-night or early-morning calls.
Log every birth-related trip immediately using a mileage app, regardless of the hour. On-call driving is fully deductible business mileage.
Forgetting to deduct pharmaceutical inventory costs for medications kept on hand for births.
Track all medication purchases (Pitocin, Rhogam, lidocaine, etc.) as business supplies. Keep invoices and note expiration-based replacement cycles.
Missing the deduction for DEA registration fees required for prescriptive authority.
The DEA registration fee is a professional licensing cost and fully deductible. Track the three-year renewal cycle and deduct in the year paid.
Not deducting birth tub liners, hoses, and accessories as separate supply expenses from the tub itself.
Disposable tub liners, water hoses, and thermometers are recurring supplies. Track them separately from the tub purchase.
Overlooking the cost of backup childcare or pet care arranged to be available for on-call births.
While personal childcare is not deductible, document any arrangements specifically tied to being on-call for births and consult your tax advisor about deductibility in your situation.
Quick Reference: Deductions at a Glance
| Expense | Schedule C Category |
|---|---|
| Birth kit supplies | Clinical and Birth Supplies (Line 22 - Supplies) |
| Prenatal testing supplies | Clinical and Birth Supplies (Line 22 - Supplies) |
| Medications and pharmaceuticals | Clinical and Birth Supplies (Line 22 - Supplies) |
| Suturing supplies | Clinical and Birth Supplies (Line 22 - Supplies) |
| Newborn assessment supplies | Clinical and Birth Supplies (Line 22 - Supplies) |
| Sterilization supplies | Clinical and Birth Supplies (Line 22 - Supplies) |
| Portable ultrasound unit | Medical Equipment (Line 13 - Depreciation) |
| Fetal monitoring equipment | Medical Equipment (Line 13 - Depreciation) |
| Birthing tub | Medical Equipment (Line 13 - Depreciation) |
| Autoclave or sterilizer | Medical Equipment (Line 13 - Depreciation) |
| EHR and practice management software | Medical Equipment (Line 13 - Depreciation) |
| Malpractice insurance | Insurance Premiums (Line 15 - Insurance) |
| General liability insurance | Insurance Premiums (Line 15 - Insurance) |
| Business property insurance | Insurance Premiums (Line 15 - Insurance) |
| Workers' compensation | Insurance Premiums (Line 15 - Insurance) |
| CNM or CPM license renewal | Licensing and Continuing Education (Line 27a - Other Expenses) |
| AMCB certification maintenance | Licensing and Continuing Education (Line 27a - Other Expenses) |
| Continuing education courses | Licensing and Continuing Education (Line 27a - Other Expenses) |
| Professional association dues | Licensing and Continuing Education (Line 27a - Other Expenses) |
| DEA registration | Licensing and Continuing Education (Line 27a - Other Expenses) |
| Home birth mileage | Travel and On-Call Transportation (Line 9 - Car and Truck Expenses) |
| Prenatal and postpartum home visit mileage | Travel and On-Call Transportation (Line 9 - Car and Truck Expenses) |
| Hospital transfer accompaniment | Travel and On-Call Transportation (Line 9 - Car and Truck Expenses) |
| Lab and supply pickup trips | Travel and On-Call Transportation (Line 9 - Car and Truck Expenses) |
| Website and online presence | Marketing and Community Outreach (Line 8 - Advertising) |
| Community education events | Marketing and Community Outreach (Line 8 - Advertising) |
| Referral network development | Marketing and Community Outreach (Line 8 - Advertising) |
| Online advertising | Marketing and Community Outreach (Line 8 - Advertising) |
* = business-use percentage only (partial deduction)
The Bottom Line
Self-employed midwives commonly have $30,000 to $80,000 in deductible business expenses, with malpractice insurance, clinical supplies, and facility costs making up the largest categories. Tracking every supply purchase, mile driven, and credential fee is essential to minimizing your 2026 tax bill. Use this checklist regularly to ensure nothing is missed.
If you want to get your bank and credit card transactions sorted into the right Schedule C categories without building a spreadsheet, that is what Categorize My Expenses does. Upload your statements, review the AI-suggested categories, and get an organized report for your tax filing.
Disclaimer: This checklist is for educational purposes only and does not constitute tax, legal, or financial advice. Tax rules change, and individual situations vary. Consult a qualified tax professional for advice specific to your situation. Categorize My Expenses is a financial data organization tool. It is not a tax preparer and does not provide tax advice.
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