tax practitioners -- is fitness club membership deductible for self-employed? Need to be incorporated?

Question

What about family membership (non-working spouse and kids)?

Answer 1

self-employed or not, fit. club mem is not deductible...fitness equipment can be deductible for medical purposes. if it is a 'medical necessity or professional sports medicine' as prescribed/advised by a physician. it must be well documented by a physician and a part of your (or your families) medical record/history. if it is a job related requirement it may fall under 'unreimbursed employee expense'. as a corporation, it can be included in an expense account for senior officers and later a deduction for the corp. watch it though, that can get sticky as well. many have tried this deduction...all usually fail.

Answer 2

I have tried, but my tax guy says only when necessary for employment like cops. I am a paramedic and was told that since many in my field are "out of shape", this deduction does not apply. I do think this is very subjective though. Look at all the fat cops out there...

Answer 3

Club membership is not deductible in general whether you are self-employed or a corporation or a partnership.

Answer 4

The best argument you have is claiming it as a deduction on Schedule A. There are two problems though:

The 7.5%-of-AGI threshold to claim any medical expenses. that usually takes care of most people.

It would have to be for obesity and ordered by a doctor.

Otherwise, forget it.