Gym Membership

[oceanlovin'ea]

I have 2 different situations involving gym membership.

#1 - Client is a massage therapist. She must keep her arms and hands in working condition. She needs exercise and actually massage therapy herself in order to keep working. Is this a deductible business expense?

#2 - Schedule C client has wife on payroll and a medical reimbursement plan in place for her. The family business is physical labor. Can a gym membership be a reimbursable expense on the medical reimbursement plan?

Thanks.

Linda, EA

[spanel]

I have 2 different situations involving gym membership.

#1 - Client is a massage therapist. She must keep her arms and hands in working condition. She needs exercise and actually massage therapy herself in order to keep working. Is this a deductible business expense?

#2 - Schedule C client has wife on payroll and a medical reimbursement plan in place for her. The family business is physical labor. Can a gym membership be a reimbursable expense on the medical reimbursement plan?

Thanks.

Linda, EA

I would say you must have a Dr's prescribing such for both.

Assuming you have the above

Both would be sch A deductions IMHO.

[spanel]

I would say you must have a Dr's prescribing such for both.

Assuming you have the above

Both would be sch A deductions IMHO.

That being said Read TTB 4-4 under NON deductible expenses.

Both might slip into this category and be non deductible.

[ATSMAN]

Gym Memberships even if recommended by a Doc are not deductible. I had one such case and it was disallowed.

Physical therapy charges at a gym that provides such services are deductible but it is different than your run of the mill gym memberships.

[oceanlovin'ea]

thanks

I didn't think the massage therapist was a go. I told her I didn't think so but just wanted to be sure.

I wasn't sure about with the medical reimbursement plan for an employee.