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Can I deduct can you deduct gym membership on taxes?

TL;DR

Generally, gym memberships are not deductible as a personal expense. However, there are specific situations where they might be deductible if they are directly related to a business or medical necessity.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible. However, if you are a business owner and the gym membership is provided as a fringe benefit to employees, it may be deductible as a business expense. Additionally, if a doctor prescribes a gym membership as part of a treatment plan for a specific medical condition, it may be deductible as a medical expense, subject to the 7.5% of adjusted gross income (AGI) threshold for medical expenses. For example, a fitness trainer who uses a gym membership to conduct training sessions with clients could potentially deduct the cost as a business expense, provided they can substantiate the business use.

Where to Put It on the Tax Form

For business use, report on Schedule C, Line 27a. For medical deductions, report on Schedule A, Line 1.

Real World Example

A freelance personal trainer who uses a gym to train clients could deduct the cost of the gym membership as a business expense on Schedule C, provided they maintain records showing the gym is used for business purposes. For instance, if the membership costs $600 annually and is used exclusively for training clients, the full amount could be deductible.

Audit Risk & Documentation Tips

The audit risk is moderate, especially if the deduction is taken for business purposes. Keep detailed records, such as client training schedules, receipts, and any correspondence with clients that demonstrate the business use of the gym membership. For medical deductions, obtain a doctor's note prescribing the gym membership as part of a treatment plan.

IRS Reference

IRS Publication 502 (Medical and Dental Expenses), IRS Publication 535 (Business Expenses)

Relevant Industries

Fitness TrainersHealth CoachesCorporate Wellness Programs

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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 25, 2025

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