Can you write off can you deduct gym membership on taxes?
TL;DR
Generally, gym memberships are not deductible as a business expense unless they are directly related to the taxpayer's trade or business, such as a professional athlete or fitness instructor.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 27a for 'Other Expenses' if applicable to a business.
Real World Example
A personal trainer who pays $600 annually for a gym membership where they conduct client sessions can deduct this expense on their Schedule C as it is directly related to their business operations.
Audit Risk & Documentation Tips
The audit risk for deducting a gym membership is moderate to high due to its personal nature. To defend this deduction, maintain records such as a log of client sessions conducted at the gym, receipts, and any contracts or agreements with the gym. Clearly document how the membership is necessary for your business.
IRS Reference
IRS Publication 535, Business Expenses; IRC §162
Relevant Industries
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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