Can freelancers deduct can you deduct gym membership on taxes?

Gym memberships are typically considered personal expenses and are not deductible. However, if a freelancer's profession requires maintaining a certain level of physical fitness as an essential part of their job, such as a personal trainer or professional athlete, the cost may be deductible. In these cases, the taxpayer must demonstrate that the gym membership is ordinary and necessary for their business. For example, a personal trainer who uses the gym to train clients or maintain their own fitness level as part of their professional services might qualify. The IRS requires clear evidence that the expense is directly tied to business activities.