Can you write off write off gym membership?

Gym memberships are typically considered personal expenses and are not deductible under IRS rules. However, if you are in a profession where physical fitness is essential to your business, such as a personal trainer or professional athlete, you may be able to deduct the cost of a gym membership if it is used exclusively for business purposes. In such cases, you must demonstrate that the membership is ordinary and necessary for your business. For example, a personal trainer who uses the gym to train clients can deduct the membership cost as a business expense. It is crucial to maintain clear records showing the business use of the gym membership.