What is the real income of a dentist? I see, on ADA, "The average net income for an independent private practitioner who owned all or part of his or her practice in 2009 was $192,680 for a general practitioner and $305,820 for a specialist." and this "The average gross billings per owner dentist in 2009 was $727,630 for a general practitioner and $1,004,820 for a specialist." Where do all the gross billings go to? I know you have to pay your staff, say 60k* 2 for hygienists and 30k*2 for front desk people that's like 180k. How much is insurance? Rent? Utilities? Lab fees? Do all the costs add up to 500k? Or dentists just purposefully report lower incomes to avoid taxes?