Can i deduct my gym membership I am a LMSW and independent contractor, part of my business structure is wellness/self care to meet the ethical standards of my profession.

[s_safyre_s]

As part of my profession self care is essential and part of the code of ethics we agree to. Therefore as an independent business i have incorporated the gym as both mental and physical well being as research indicates the benefits for both of these. Therefore i feel it is a legitimate deduction for my business and i would like to know if there is a way to incorporate employee wellness deductions and if not the gym then what?

[jerry2000]

The IRS feels otherwise. Gym/health club memberships are not deductible. See IRS Pub. 535
https://www.irs.gov/pub/irs-pdf/p535.pdf
and
IRS Pub. 334, Tax Guide for Small Businesses
http://www.irs.gov/pub/irs-pdf/p334.pdf
List of non-deductible expenses on page 39.