I'm a career firefighter, I want to know if I can deduct my gym membership to as part of my physical fitness requirements?

[engineer5629]

I switched how I was paying for the membership by going through my Blue Cross plan halfway through the year. That portion comes out of my HSA. I only want to claim the first half.

[bwa]

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