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Can you write off tax deductible gym membership?

TL;DR

Generally, gym memberships are not tax deductible unless they are specifically prescribed by a doctor for a medical condition and meet the criteria for medical expenses.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible. However, if a doctor prescribes a gym membership as part of a treatment plan for a diagnosed medical condition, it may qualify as a deductible medical expense. This deduction is subject to the 7.5% of adjusted gross income (AGI) threshold for medical expenses. For business owners, claiming a gym membership as a business expense is generally not permissible unless the gym is part of a facility that is open to all employees and is primarily for the benefit of the employer.

Where to Put It on the Tax Form

Schedule A, Line 1 for medical expenses if itemizing deductions.

Real World Example

A freelance writer with a doctor's prescription for a gym membership to treat obesity can deduct the cost as a medical expense. If their AGI is $50,000, they can only deduct the portion of medical expenses that exceed $3,750 (7.5% of AGI).

Calculation Required

A calculation is required for this deduction.

To calculate the deductible amount, total all qualifying medical expenses, subtract 7.5% of your AGI, and the remainder is the deductible amount.

Audit Risk & Documentation Tips

Audit risk is moderate. Keep a doctor's prescription, receipts, and any correspondence related to the medical necessity of the gym membership. Ensure that the membership is not used for general fitness or personal enjoyment.

IRS Reference

IRS Publication 502 - Medical and Dental Expenses

Relevant Industries

FreelancersConsultantsHealth and Wellness Coaches

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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

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