Can I Write Off Personal Training on My Taxes?

Personal training expenses are generally not deductible. The Internal Revenue Service (IRS) considers these costs personal in nature. However, there are specific, limited circumstances where they might qualify as a deductible medical expense. This possibility arises when the training is directly related to treating a diagnosed medical condition, rather than for general fitness or well-being.

Qualifying as a Medical Expense

For personal training to be considered a medical expense, it must meet strict IRS criteria. The primary requirement is that the training must be prescribed by a qualified medical professional, such as a doctor, to address a specific medical condition. This is distinct from engaging in personal training for general health improvement, weight loss, or cosmetic reasons. The IRS defines medical care expenses as those paid for the “diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.” For instance, if a doctor recommends personal training to manage obesity, improve cardiovascular health due to heart disease, or alleviate chronic pain, it might qualify.

Meeting Deductibility Criteria

Even if personal training qualifies as a medical expense, additional criteria must be met for it to be deductible. Taxpayers can only deduct the amount of medical expenses that exceeds 7.5% of their Adjusted Gross Income (AGI). This means that if your AGI is $50,000, for example, only medical expenses over $3,750 ($50,000 x 0.075) would be potentially deductible. To claim medical expense deductions, taxpayers must itemize their deductions on Schedule A (Form 1040) instead of taking the standard deduction. Any reimbursement received for the personal training expense from insurance or another source reduces the amount eligible for deduction.

Essential Record Keeping

Maintaining thorough records is important when attempting to deduct personal training expenses. You should obtain a written prescription or a letter from your doctor. This document needs to detail the specific medical condition and explicitly state that personal training is medically necessary for its treatment. This medical necessity letter provides foundational support for your deduction.

You must also keep all receipts or invoices for personal training sessions. These documents should clearly show the dates of the sessions, the amounts paid, and the name of the service provider. Maintain records of any insurance reimbursements received or documentation indicating that no reimbursement was provided. This comprehensive record-keeping ensures you can substantiate the deduction if the IRS has inquiries.