Checkmark iconCan I Write This Off?

Can I deduct write off gym membership?

TL;DR

Generally, gym memberships are not deductible as personal expenses unless they are specifically required as a condition of employment or for a prescribed medical treatment.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible. However, there are exceptions: if you are a professional athlete or a bodybuilder, and maintaining a certain level of fitness is a requirement for your job, the cost may be deductible. Additionally, if a doctor prescribes exercise at a gym as part of a treatment for a specific medical condition, it may be deductible as a medical expense, subject to the 7.5% adjusted gross income (AGI) threshold for medical expenses. For business owners, if the gym membership is provided as a fringe benefit to employees, it may be deductible as a business expense, but not for the owner’s personal use.

Where to Put It on the Tax Form

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

Real World Example

A professional bodybuilder who competes in national competitions might deduct their gym membership as a business expense if they can demonstrate that maintaining a certain level of fitness is essential to their income. Alternatively, a freelance graphic designer with a doctor's prescription for exercise to treat a specific medical condition could deduct the gym membership as a medical expense, subject to the AGI threshold.

Audit Risk & Documentation Tips

The audit risk for deducting gym memberships is high due to the personal nature of the expense. To substantiate the deduction, keep detailed records such as a doctor's prescription for medical deductions, employment contracts or job descriptions for professional athletes, and receipts for all gym membership payments. Ensure that any business-related deductions are clearly documented as a condition of employment or a fringe benefit.

IRS Reference

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

Relevant Industries

Professional AthletesBodybuildersHealth and Fitness Instructors

Popular Related Pages

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

Back to Search