Gym membership and fees for general health are
not deductible. For gym memberships, see, for example, IRS Rev. Rul. 78-128. ( http://www.charitableplanning.com/document/669247
.) The Revenue Ruling discusses the case
of a law enforcement officer who was required, as a condition of employment to
be in excellent physical condition. It held he/she could not deduct membership
fee in health club because it was a personal, nondeductible, expense for his
general health. Your situation of appearing physically fit would not be any
different than the police officers requirement to be physically fit
