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Can I deduct tax deductible gym membership?

TL;DR

Generally, gym memberships are not deductible as personal expenses unless they are specifically prescribed by a doctor for a medical condition and meet certain criteria.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible. However, if a gym membership is prescribed by a doctor as part of a treatment plan for a specific medical condition, it may be deductible as a medical expense. This deduction would be subject to the 7.5% of adjusted gross income (AGI) threshold for medical expenses. For businesses, if a gym membership is provided as a fringe benefit to employees, it may be deductible as a business expense. However, for self-employed individuals or freelancers, personal gym memberships do not qualify as a business deduction.

Where to Put It on the Tax Form

For personal medical deductions, use Schedule A, Line 1. For business deductions related to employee benefits, use Schedule C, Line 14.

Real World Example

A freelance graphic designer with a doctor's prescription for a gym membership to treat a specific medical condition can deduct the membership cost as a medical expense on Schedule A, provided the total medical expenses exceed 7.5% of their AGI.

Audit Risk & Documentation Tips

Moderate audit risk. Taxpayers should keep a copy of the doctor's prescription, gym membership receipts, and any documentation showing the medical necessity of the membership. For business deductions, maintain records of employee benefit plans and payments.

IRS Reference

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

Relevant Industries

Health and WellnessFitness TrainersMedical Professionals

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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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