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Can freelancers deduct gym membership business expense?

TL;DR

Generally, gym memberships are not deductible as a business expense for freelancers unless they are directly related to the business, such as for a professional athlete or fitness instructor.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible. 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. The key is demonstrating that the expense is ordinary and necessary for your business. For example, a freelance fitness instructor might deduct a gym membership if they use the facility to train clients or maintain their fitness level as part of their professional image. In contrast, a freelance graphic designer would not typically be able to justify this deduction.

Where to Put It on the Tax Form

Schedule C, Line 27a, 'Other expenses'.

Real World Example

A freelance personal trainer who uses a gym to conduct client sessions and maintain their own fitness could deduct the gym membership fee as a business expense. For instance, if the membership costs $600 annually and is used exclusively for business purposes, the entire amount could be deducted.

Audit Risk & Documentation Tips

The audit risk is moderate to high for this type of deduction due to its personal nature. Keep detailed records, such as a log of client sessions conducted at the gym, receipts for membership fees, and any promotional materials that highlight your professional need for the facility. Ensure that the expense is clearly tied to your business activities.

IRS Reference

IRS Publication 535, Business Expenses; IRC §162.

Relevant Industries

FreelancersFitness InstructorsProfessional AthletesPersonal Trainers

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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 18, 2025

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