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How do I deduct gym membership tax deductible on my taxes?

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 on your taxes. 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 you have a heart condition and your doctor prescribes exercise as part of your treatment, you may be able to deduct the gym membership fees.

Where to Put It on the Tax Form

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

Real World Example

John has a heart condition, and his doctor prescribes regular exercise as part of his treatment plan. John joins a gym and pays $600 annually for the membership. Since the gym membership is prescribed for a medical condition, John can include the $600 as a medical expense on Schedule A, subject to the 7.5% AGI threshold.

Calculation Required

A calculation is required for this deduction.

To determine the deductible amount, calculate the total medical expenses and subtract 7.5% of your AGI. Only the amount exceeding this threshold is deductible.

Audit Risk & Documentation Tips

To minimize audit risk, keep a copy of the doctor's prescription and detailed records of the gym membership payments. Ensure the prescription clearly states that the gym membership is necessary for treating a specific medical condition.

IRS Reference

IRS Publication 502 - Medical and Dental Expenses

Relevant Industries

HealthcareIndividuals

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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