This is will be a fact-based assessment because the IRS is very suspicious of personal trainer deductions. I have seen it work as a medical expense when a physician prescribed it and there was documentation on the medical necessity for the taxpayer.
The IRS doesn’t allow anyone to deduct the cost of simply staying healthy, but they will allow certain professionals to deduct expenses related to their personal appearance.
For instance, bodybuilders can deduct the cost of body oils and other products that they use to improve the appearance of their skin. Professional athletes can deduct the cost of sports coaching or training for events and competitions. However, athletes generally can’t deduct the cost of dietary or nutritional supplements, because the benefits are personal as well as professional.
Essentially, anything that’s required for your business to run in an ordinary or necessary manner qualifies as an eligible business expense deduction so if you deduct it, be ready to explain.
