Is gym membership business expense a business expense?

Gym memberships are typically considered personal expenses and are not deductible as business expenses. However, if you are in a profession where physical fitness is essential to your job, such as a personal trainer or professional athlete, and the gym membership is directly related to maintaining your professional status or providing services to clients, it may be deductible. For example, a personal trainer who uses the gym to train clients or a professional athlete who needs to maintain peak physical condition as part of their job might be able to justify this deduction. The key is demonstrating that the expense is ordinary and necessary for your business. It's important to note that even in these cases, the deduction could be scrutinized by the IRS, so thorough documentation is essential.