Independent contractor - physical fitness write-off?

[jbee24]

I'm an independent contractor (sales/brand rep) and part of the job is loading and unloading really heavy stuff.  If I weren't strong enough to lift the gear, I wouldn't be able to have the job (we all work alone).  Can I write off a gym membership?

[Mike9241]

The IRS typically prohibits deducting the cost of a gym membership because it defines this type of expense as a business, pleasure or social experience rather than a therapeutic environment. Even if you use the facility to improve your general physical health, treat an ailment or perk up your mental health, it still can’t be written off.