What counts in your practice
Work you already do- Custom orthoticsDesigning an orthotic for an unusual foot and refining the contour until the pain eases.
- In-house fabricationGetting a new mill to produce a shell that holds its shape and fit.
- Rejected shellsThe prototypes that never reached a patient are part of the cost of getting it right.
- The hard casesPatients the standard treatment doesn't fit are where the eligible time is.
- Surgical techniqueBringing in a technique new to your practice and refining how you do it.
- Follow-up and redesignChecking at the next visit whether it worked, and redesigning what didn't.
- New devices and materialsTesting whether a new material or device performs in your procedures.
The four questions, for podiatrists
§41's four-part test- Did you make a device, technique, or process new to your practice?Podiatrists elsewhere may use it already. It can still count if making it work for your patients took testing.
- Did it take real know-how?Your work rests on biomechanics and medicine.
- Were you unsure at the start?Which contour and placement will take this patient's pain away?
- Did you try options to find out?Fit it, see the patient in a month, redesign what didn't work.
Unsure about any of these? That's what the call is for. The four-part test in plain English
Podiatrists ask
We brought orthotic fabrication in-house. Does the learning curve count?
Often. Rejected shells, materials, and staff time spent testing the new process can count until it makes a usable orthotic. Outside help counts at 65%.
Is it only the doctor's time?
No. The people directly supporting or supervising the work count too, like a physician assistant recording a procedure. Front-office staff don't.
Does my hospital work count?
Work you do as a hospital employee stays out. The credit belongs to the practice you own, and its own work is what the study captures.
We don't track our time. Is that a problem?
No. About an hour's interview with whoever did the work gives a reasonable estimate. Fabrication logs and follow-up notes back it up.
Filing, how far back, exams, and costs: common questions.
For your CPA: where the credit goes on Form 1120, 1120-S, 1065, or 1040.
Give us thirty minutes.
Bring whoever designs your custom orthotics. You'll leave knowing whether your practice's work qualifies.
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