Can I deduct a gym membership fee as a work deduction? My employer requires a yearly physical fitness test that must be passed as a condiction of employment but does not provide workout facilities.

[bwa]

Gym memberships for that purpose are not deductible. For gym memberships, see, for example, IRS Rev. Rul. 78-128.  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/her general health. Your situation of appearing physically fit would not be any different than the police officers requirement to be physically fit.