Teeth whitneing Is still including extension date which means that you really have until September 2010 before you have to make the payment for the deduction which means that you've created up to $75,000 of money cash. Flow in 2009 it's a very sophisticated process but you are able to do this with proper planning and good advice and you can do it even if you're on what they call a cash basis. Rather than an accrual basis of accounting and most professional dental practices do use the cash basis where you received count as income and your payments count as an expense. As to paint with the accrual method you report money that's owed to you as income before the collective the qualified employee of her retirement plan allows. You even on a cash basis to take the deduction before it's paid that's a radically significant concept and one that the Dennis should really pay attention to and talk to his or her advisers.