Checkmark iconCan I Write This Off?

Is tax deductible gym membership tax deductible?

TL;DR

Gym memberships are generally not tax deductible unless they are specifically required as part of a medical treatment plan prescribed by a doctor.

Detailed Answer

Gym memberships are typically considered personal expenses and are not deductible for most taxpayers. However, if a doctor prescribes exercise at a gym as part of a treatment plan for a specific medical condition, the membership may be deductible as a medical expense. This is subject to the 7.5% of adjusted gross income (AGI) threshold for medical expenses. For businesses, a gym membership may be deductible if it is provided as a fringe benefit to employees, but not for personal use by the business owner. Additionally, if a taxpayer is in the fitness industry and the membership is necessary for maintaining professional credentials or skills, it may be deductible as a business expense.

Where to Put It on the Tax Form

For medical deductions, use Schedule A, Line 1. For business expenses, use Schedule C, Line 27a.

Real World Example

A freelance personal trainer who maintains a gym membership to access equipment necessary for training clients could deduct the membership as a business expense on Schedule C. If the membership costs $600 annually, this amount would be listed under business expenses.

Audit Risk & Documentation Tips

Moderate audit risk. Taxpayers should keep detailed records, including a doctor's prescription for gym use if claiming as a medical expense. For business deductions, maintain logs of how the gym is used for business purposes, receipts, and any relevant contracts or agreements.

IRS Reference

IRS Publication 502 (Medical and Dental Expenses), IRS Publication 535 (Business Expenses)

Relevant Industries

Fitness TrainersHealth CoachesMedical Professionals

Popular Related Pages

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

Back to Search