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Is gym membership tax deductible a business expense?

TL;DR

Generally, gym memberships are not deductible as a business expense unless they are directly related to the business, such as a fitness instructor maintaining their physical condition for work purposes.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible. However, if the gym membership is directly related to the business, such as a personal trainer or fitness instructor needing to maintain their physical condition as part of their job, it may be deductible. Additionally, if a business provides gym memberships to employees as part of a wellness program, it may qualify as a deductible business expense under certain conditions. It's important to note that the IRS is strict about personal versus business expenses, so clear documentation and justification are necessary.

Where to Put It on the Tax Form

Schedule C, Line 27a for self-employed individuals if applicable. For employer-provided benefits, it may be included in employee benefits on Schedule C, Line 14.

Real World Example

A freelance personal trainer who uses a gym to train clients and maintain their fitness could deduct the cost of the gym membership as a business expense, provided they can demonstrate that the membership is essential for their business operations.

Audit Risk & Documentation Tips

Audit risk is moderate. To defend this deduction, maintain clear records such as receipts, a log of gym visits, and documentation showing the necessity of the membership for business purposes. If providing memberships to employees, keep records of the wellness program and its business purpose.

IRS Reference

IRS Publication 535, Business Expenses; IRS Publication 15-B, Employer's Tax Guide to Fringe Benefits.

Relevant Industries

Fitness InstructorsPersonal TrainersWellness 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 15, 2025

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