Can I write off gym membership fees?

If deductible as a medical expense, report on Schedule A. If deductible as a business expense, report on Schedule C.

A professional bodybuilder uses a specific gym for training and conditioning. The membership fees for this gym are a necessary business expense and can be deducted. Alternatively, a person diagnosed with a heart condition is prescribed regular exercise at a gym by their doctor. In this case, the gym membership fees may be deductible as a medical expense.

A calculation is required for this deduction.

If the gym membership is a medical expense, it's only deductible to the extent that your total medical expenses exceed 7.5% of your adjusted gross income. If it's a business expense, it's fully deductible.

Keep a copy of the doctor's prescription for gym workouts if claiming as a medical expense. If claiming as a business expense, maintain records that prove the gym membership is a necessary part of your profession. Be aware that this is an area the IRS may scrutinize, so thorough documentation is important.

IRS Publication 502, IRS Publication 535