If you qualify to deduct gym membership fees, they would be an itemized deduction as a medical expense. Relatively few taxpayers can meet the IRS standard for being able to deduct a gym membership, however. The IRS considers general toning and fitness workouts as a nondeductible personal expense.
To Deduct Health
Club or Gym Dues:
- A doctor must diagnose you with a specific medical condition, or a specific physical or mental defect or illness, and you must have written documentation of this diagnosis.
- You must use the health club facilities to treat the specific condition, defect, or illness as recommended by your doctor.
- You must not have belonged to the health club or gym before the diagnosis, and would not have joined if you were not diagnosed with the specific condition, defect, or illness.