Can You Write Off Personal Training on Taxes?
Uncover the rare conditions under which personal training costs might be tax deductible. Learn to navigate health-related expense nuances.
Many personal expenses, including those for health and wellness, are not tax deductible. However, some health-related costs may qualify under specific conditions. Understanding these rules is important for accurate tax filing.
Understanding Medical Expense Deductions
The Internal Revenue Service (IRS) defines “medical care” broadly to include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any body structure or function. This definition is detailed in IRS Publication 502. Deductible medical expenses include fees for doctors, dentists, surgeons, and other medical practitioners, as well as costs for prescription drugs and certain medical equipment.
Expenses for general health improvement, weight loss programs not tied to a specific medical condition, or exercise for overall well-being are not deductible. For instance, costs for nonprescription medicines (except insulin), toiletries, cosmetics, or trips solely for general health improvement are excluded. The distinction rests on whether the expense is primarily for medical care to address a specific ailment or merely for general health maintenance.
When Personal Training Can Qualify
Personal training expenses are considered personal lifestyle choices and are not tax-deductible for general fitness or weight loss. However, under strict circumstances, personal training might qualify as a deductible medical expense. This occurs when a licensed physician prescribes the training primarily for the treatment or prevention of a specific diagnosed medical condition.
For personal training to be considered a medical expense, it must be part of a treatment plan for a specific disease, such as obesity, heart disease, or diabetes. A formal diagnosis from a physician is required, along with a written directive that the personal training is necessary to alleviate or prevent that medical condition. This contrasts with training for general health improvement or cosmetic purposes, which remains nondeductible. The training must directly address the diagnosed condition and not serve as a general fitness activity.
How to Claim Qualified Medical Expenses
Once an expense qualifies as a medical expense, it can be claimed as an itemized deduction on Schedule A (Form 1040). Taxpayers must choose to itemize their deductions rather than taking the standard deduction to claim these expenses. Only the portion of unreimbursed medical expenses that exceeds a specific percentage of your Adjusted Gross Income (AGI) is deductible.
For the 2024 tax year, taxpayers can deduct only the amount of qualified unreimbursed medical expenses that is more than 7.5% of their AGI. For example, if your AGI is $50,000, you can only deduct expenses exceeding $3,750 (7.5% of $50,000). This means that a significant amount of medical expenses must be incurred before any deduction is available. The deductible amount, if any, is then added to other itemized deductions to reduce taxable income.
Required Documentation
Comprehensive records are important for substantiating any medical expense deduction, especially for claims like personal training. Taxpayers must keep clear documentation to support the medical necessity and payment of these expenses. This includes a written prescription or letter from the physician detailing the diagnosed medical condition and explaining why personal training is necessary for its treatment.
Detailed receipts from the personal trainer are also required. These receipts should clearly show the dates of service, the specific services rendered, and the amounts paid. Any other relevant medical records that support the diagnosis and the prescribed treatment plan should also be retained. These organized records are important in the event of an IRS inquiry or audit to verify the deduction’s legitimacy.