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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

Gym memberships are typically considered personal expenses and are not deductible. However, if you are a fitness professional, such as a personal trainer or a gym owner, and the membership is directly related to your business, it may be deductible as a business expense. Additionally, if a gym membership is prescribed by a doctor for a specific medical condition, it may be deductible as a medical expense, subject to the 7.5% of AGI threshold for medical expenses. In both cases, documentation is crucial to substantiate the deduction.

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).

Relevant Industries

Fitness TrainersHealth CoachesMedical 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 25, 2025