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Can freelancers deduct can you deduct gym membership on taxes?

TL;DR

Generally, gym memberships are not deductible for freelancers as a business expense unless they are directly related to the business, such as a fitness trainer needing to maintain physical fitness for their job.

Detailed Answer

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.

Where to Put It on the Tax Form

Schedule C, Line 27a (Other Expenses), if applicable and justified.

Real World Example

A freelance personal trainer who spends $600 annually on a gym membership to train clients and maintain their own fitness level can deduct this expense on Schedule C, provided they can show the membership is necessary for their business.

Audit Risk & Documentation Tips

The audit risk for deducting gym memberships is high due to the personal nature of the expense. Freelancers should keep detailed records demonstrating the business necessity of the membership, such as client training schedules, business plans, and any contracts or agreements that specify fitness requirements. Receipts and proof of payment should also be retained.

IRS Reference

IRS Pub 535, Business Expenses; IRC §262

Relevant Industries

FreelancersFitness TrainersProfessional Athletes

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 15, 2025

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