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Can you write off gym membership tax deductible?

TL;DR

Gym memberships are generally not tax deductible unless they are specifically prescribed by a doctor for a medical condition.

Detailed Answer

Gym membership fees are typically considered personal expenses and are not deductible. However, if a doctor prescribes exercise at a gym to treat a specific medical condition, the cost may be deductible as a medical expense. This deduction is subject to the 7.5% of adjusted gross income (AGI) threshold for medical expenses. For example, if a taxpayer has a medical condition such as obesity, hypertension, or heart disease, and their doctor prescribes a gym membership as part of their treatment, the cost may qualify as a deductible medical expense.

Where to Put It on the Tax Form

Schedule A (Form 1040), Itemized Deductions, under Medical and Dental Expenses

Real World Example

A taxpayer with a doctor's prescription for exercise to manage diabetes could deduct the cost of a gym membership as a medical expense if their total medical expenses exceed 7.5% of their AGI.

Calculation Required

A calculation is required for this deduction.

To determine the deductible amount, calculate the total medical expenses, including the gym membership, and subtract 7.5% of the taxpayer's AGI. Only the amount above this threshold is deductible.

Audit Risk & Documentation Tips

Keep a copy of the doctor's prescription and any documentation that supports the medical necessity of the gym membership. Maintain records of all payments made to the gym. Be prepared to explain the medical condition and necessity if audited.

IRS Reference

IRS Publication 502 (Medical and Dental Expenses)

Relevant Industries

HealthcareFitnessMedical 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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