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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

Gym memberships are typically considered personal expenses and are not deductible. However, if you are in a profession where physical fitness is essential to your job, such as a professional athlete or a fitness trainer, you may be able to deduct these costs as a business expense. The key is that the expense must be ordinary and necessary for your trade or business. For example, a personal trainer who uses the gym to train clients may deduct the membership as a business expense. Conversely, a software developer cannot deduct a gym membership, as it is not directly related to their trade or business. It's important to note that even if a gym membership is used for networking or business development, it still generally does not qualify as a deductible expense.

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

Fitness InstructorsProfessional AthletesPersonal Trainers

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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