Perhaps. Let us provide some background first about self-employment and business expenses. You mentioned that you teach Jiu Jitsu, therefore, this response will assume you are self-employed. You may have another full-time or part-time job where you are an employee; however, you can still have a job outside of your work as an employee and still be self-employed. Thus, if you are self-employed, in other words you are in the business of teaching martial arts classes such as Jiu Jitsu, and you are not performing this work as an employee for someone else, then yes, you can deduct your ordinary and necessary business expenses. If obtaining an academy membership is ordinary and necessary for you to perform your teaching, then you can deduct such expense.
If you are performing your teaching work as an employee, then the expenses you incurred for the academy membership would not be deductible. Unreimbursed employee expenses are no longer deductible as they once were.
Some additional information about what is an ordinary and necessary business expense might also be helpful here. According to the IRS, "ordinary" means that most other self-employed taxpayers who work in the same business or trade also commonly pay for these things. "Necessary" means that whatever you spent money on assists you in doing business. In fact, you might not be able to do business and earn money if you didn't make these expenditures.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
