Is gym membership tax deductible a business expense?

Gym memberships are typically considered personal expenses and are not deductible. However, if the gym membership is directly related to the business, such as a personal trainer or fitness instructor needing to maintain their physical condition as part of their job, it may be deductible. Additionally, if a business provides gym memberships to employees as part of a wellness program, it may qualify as a deductible business expense under certain conditions. It's important to note that the IRS is strict about personal versus business expenses, so clear documentation and justification are necessary.