How do I deduct write off gym membership on my taxes?
TL;DR
Generally, gym memberships are not deductible as a personal expense. However, they may be deductible if they are directly related to a taxpayer's business, such as for a fitness trainer or if prescribed by a doctor for a specific medical condition.
Detailed Answer
Where to Put It on the Tax Form
For business-related deductions, use Schedule C, Line 27a. For medical expenses, use Schedule A, Line 1.
Real World Example
A freelance personal trainer pays $600 annually for a gym membership to access facilities needed for client training sessions. This expense can be deducted on Schedule C as a business expense, provided the trainer maintains records showing the business use of the membership.
Audit Risk & Documentation Tips
The audit risk for deducting gym memberships is moderate to high, especially if claimed as a business expense. Taxpayers should keep detailed records, such as receipts, a log of business use, and any relevant contracts or client agreements. If claimed as a medical expense, a doctor's prescription should be retained.
IRS Reference
IRS Publication 502 (Medical and Dental Expenses), IRS Publication 535 (Business Expenses).
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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