Tax time: can you write off your gym membership?

Shape, April, 2005

In the scramble to get your receipts and W-2s in order, don't forget that the Internal Revenue Service may offer you a tax break on certain weight-loss programs and activities that are deemed medical expenses.

"To be deductible, medical expenses generally must be made in relation to the diagnosis, cure, mitigation, treatment or prevention of disease," says Gregg Wind, a Los Angeles-based CPA. "So home-exercise equipment, for example, may be treated as a deductible medical expense if a doctor recommends it to treat obesity and not merely to promote general health."

To figure out which of your weight-loss and fitness efforts can reduce your taxes, consult the chart below. For more information, see IRS Publication 502, available online at irs.gov.

EXPENSE            DEDUCTIBLE?                BE AWARE

Gym or health      No                         You can deduct separate
club membership                               fees charged by your gym
                                              for weight-loss activities
                                              prescribed by a doctor.
Weight-loss        Yes, but only if a doctor  You cannot deduct weight-
programs or        prescribed them as a       loss programs if your goal
meetings, such     treatment for obesity or   is to improve your general
as Weight          some other medical         health, appearance or
Watchers           condition                  well-being.
Low-calorie or     Not entirely               In general, these aren't
special diet                                  deductible because they
meals                                         replace meals you would
                                              consume anyway. However,
                                              you can deduct the amount
                                              these meals exceed the
                                              cost of a normal diet if
                                              it's for a medical
                                              condition.
Spa retreat        Oh, if only! But sorry,    Travel that is "for the
                   nope--even if your.        general improvement of
                   doctor recommends it.      health" is also not
                                              deductible.
Vitamins, herbs    Deductible only if your    Not deductible if they are
and other          doctor recommends          considered "merely
nonprescription    them for a specific,       beneficial to general
supplements        diagnosed condition.       health."
Swimming,          Generally, no              The IRS considers such
surfing, dancing,                             activities "for the
bicycling or                                  improvement of general
other lessons                                 health" and, therefore,
                                              not deductible. But if
                                              your doctor recommends
                                              them to treat a specific
                                              disease, you may deduct
                                              them.--M.H.