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Tax Planning for Gastroenterologists (2026)

Gastroenterology practices often own endoscopy centers and pathology or anesthesia services, and private equity has been active in the specialty.

Tax planning priorities for gastroenterologists

Endoscopy center ownership

ASC income and depreciation are central; participation determines passive status.

Ancillaries

In-house anesthesia or pathology adds income streams that need entity and compliance planning.

Retirement design

Profitable GI groups are strong candidates for cash balance plans.

Sale planning

PE transactions require early allocation and rollover planning.

Strategies that apply to every specialty

Frequently asked questions

Is ASC income subject to the net investment income tax?

If the income is passive to you, it generally is. Material participation can make it non-passive.

Get a tax plan built for your situation

GenWealth 360 builds proactive, tax-first plans for physicians, dentists and medical practice owners in all 50 states. Start with a conversation about your income, entity and goals.

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Related guides

Sources

  1. IRS: 2026 inflation adjustments (IR-2025-103)
  2. IRS Publication 925 (passive activity and at-risk rules)
  3. IRS: Net investment income tax
  4. IRS: One-participant 401(k) plans
  5. IRS Publication 946 (how to depreciate property)

This article is for general educational purposes and is not tax, legal or investment advice. Tax law changes often and its application depends on your facts. Figures reflect 2026 rules as published by the sources listed above. Consult a qualified professional before acting. See our editorial policy.

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