Can a gym membership be written off as a business expense?

Question

My husband teaches fire and emergency training and as part of his job, he must be in shape. May his gym membership be written off as a business expense? For that matter, can anyone's be written off?

Answer 1

Health Club Dues
You cannot include in medical expenses health club dues, or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition.

You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose.

Publication 502
http://www.irs.gov/publications/p502/index.html

Answer 2

Gym Membership Business Expense

Answer 3

and no, you cannot write off a gym membership on your personal taxes since you are not in 'business' nothing you mention is a business expense for you what the employer is doing is encouraging employees to maintain a better fitness and less cost for health insurance he apparently is not charging you for the health insurance but he wants to pay the least amount for health insurance he has to, and that is obviously based on your fitness

Answer 4

Not only can this not be claimed as a medical deduction, it cannot be claimed as an Employee Business Expense or miscellaneous dediction either. IRS Pub 529 is quite explicit on this:

"Health Spa Expenses
You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer."

Answer 5

"For that matter, can anyone's be written off?"

Perhaps if they were a freelance personal trainer and rented space in the gym to train their own private clients, then it may be allowable.

Answer 6

If you need to work out as a condition of your employment, and facilities are not available at the workplace, then you can write it off. If this is not the case, then it is not a legitimate claim.