Oral surgeon

[JON]

wants to write off his costs of having a personal trainer as a business expense. Doctor a year ago said his back, shoulder and wrist problems were going to get worse and "suggested" he get involved with a trainer. He did, loves his trainer and and in 2009 spent $27,000 with him. His work is better and the training costs now are way down. I need someone to tell these are business expenses and where authorized or these are not business expenses and where authorized???

[thomtax]

For $27,000, he better love him.

LT

[Koss]

Schedule A?

Maybe.

Definitely a gray area.

Here's what it says in IRS Publication 502, Medical and Dental Expenses:

Health Club Dues

You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition [emphasis supplied].

This implies that physical fitness training may be a deductible medical expense if it is intended to relieve physical discomfort that is related to a particular medical condition.

If the trainer has professional credentials, and his medical record reflects a specific diagnosis, together with the physician's recommendation, then it might just hold up as a medical expense.

I am not saying that you, as the tax pro, need to review his medical records, or that you need to see proof of the trainer's qualifications. But you should probably ask your client these questions. The trainer's credentials (and his bills) and the doctor's chart would probably be needed in an audit.

BMK