Here’s What Parents Need to Know

For many parents, the cost of wrestling gym memberships, club fees, and training expenses can add up quickly. With year-round training, tournament travel, and specialized coaching, wrestling families are always looking for ways to ease the financial burden. One question that often comes up is:

"Can I deduct my wrestler’s gym membership on my taxes?"

The answer is yes, but only under specific circumstances. The IRS allows gym memberships to be deducted as a medical expense, but only if the membership is prescribed by a doctor to treat a specific medical condition. This means that general fitness, preventive care, or participation in a wrestling club alone will not qualify—it must be medically necessary.

If you’re wondering how to take advantage of this tax deduction, here’s a step-by-step guide to ensure you meet IRS requirements and properly file for the deduction.

When Can a Gym Membership Be Tax Deductible?

The IRS categorizes gym memberships, wrestling clubs, and fitness expenses as personal costs that are typically not deductible. However, there is an exception when a gym membership is prescribed by a doctor to treat a medical condition.

For example, if a doctor diagnoses you or your child with obesity, heart disease, diabetes, hypertension, or another qualifying medical condition, and prescribes regular exercise as part of the treatment, you may be able to claim the gym membership as a medical expense deduction.

The key to qualifying is proving medical necessity, which requires obtaining a Letter of Medical Necessity (LMN) from your doctor.

Steps to Deduct a Gym Membership on Your Taxes

Step 1: Obtain a Letter of Medical Necessity (LMN)

The most critical part of the process is getting a written Letter of Medical Necessity (LMN) from a licensed medical professional, such as a doctor, specialist, or physical therapist.

The letter must include the following details:

The specific medical condition being treated (e.g., obesity, hypertension, heart disease, diabetes).
A statement that regular exercise (such as a gym or wrestling club membership) is essential for treatment.
A clear distinction that this is a prescribed treatment and not just for general health or fitness.

Without this letter, the IRS will not accept the deduction.

Step 2: Ensure Medical Expenses Exceed 7.5% of Adjusted Gross Income (AGI)

To deduct any medical expenses, your total qualifying medical costs must exceed 7.5% of your Adjusted Gross Income (AGI).

For example, if your AGI is $50,000, your total medical expenses must exceed $3,750 before you can claim deductions.

What Counts Toward This 7.5%?

Doctor visits
Prescription medications
Physical therapy
Other out-of-pocket medical expenses

If your total medical expenses (including the gym membership) do not exceed this threshold, you will not be able to claim the deduction.

Step 3: File Using Schedule A (Form 1040) for Itemized Deductions

Gym memberships cannot be deducted if you take the standard deduction. Instead, you must itemize deductions on Schedule A of Form 1040.

When filing:

List your total qualified medical expenses under the “Medical and Dental Expenses” section.
Ensure you have documentation to support your claim, including receipts and your LMN.

If itemizing your deductions does not provide a greater tax benefit than taking the standard deduction, it may not be worth claiming the gym membership deduction.

Step 4: Keep All Necessary Documentation

In case of an IRS audit, you will need to provide evidence that your gym membership meets the medical deduction criteria.

Be sure to keep:✔ Your Letter of Medical Necessity (LMN) from your doctor✔ Receipts or bank statements showing gym membership payments✔ Doctor’s notes or additional medical records supporting the necessity of exercise for treatment

Without proper documentation, the IRS could reject your claim and potentially impose penalties for improper deductions.

Does This Apply to Wrestling Gym Memberships?

Yes, wrestling clubs and training facilities can qualify under the same rules if they meet the medical necessity criteria.

If a doctor prescribes wrestling training as part of a structured exercise program to treat a diagnosed condition, the membership fees for a wrestling gym, club, or strength training facility could be deductible. However, if your wrestler is simply participating for competition, general fitness, or skill development, the membership will not qualify.

What Gym Memberships and Expenses Do NOT Qualify?

The IRS is very specific about what does NOT count as a deductible medical expense. Here are some common situations where a gym membership cannot be deducted:

General fitness and preventive health – If a wrestler joins a gym or club to stay in shape, it is not tax-deductible.
Youth sports or recreational clubs – Even if wrestling is beneficial for health, participation in sports for general fitness or competition does not count.
Personal training costs – Even if a trainer is working on mobility, strength, or conditioning, it is not considered a medical necessity unless directly prescribed by a doctor.
Gym equipment or supplements – The cost of workout gear, supplements, or home gym equipment is not eligible for deduction.

The key takeaway is that there must be a documented medical condition and a prescribed treatment plan that includes exercise.

Can Wrestling Gym Memberships Be Deducted?

While most wrestling and gym memberships cannot be deducted, there are cases where they may qualify as a medical expense if prescribed by a doctor. By following the correct steps—obtaining a Letter of Medical Necessity (LMN), meeting the 7.5% AGI requirement, itemizing deductions, and keeping records—some families may be able to claim a deduction.

However, it is important to understand that most wrestling club fees and gym memberships will not qualify unless tied to a doctor-prescribed treatment plan. Before attempting to deduct these costs, consult with a tax professional to ensure you meet all IRS guidelines and eligibility requirements.

If your wrestler’s gym membership is purely for training, competition, or fitness, it won’t qualify as a tax deduction—but the investment in their health, discipline, and development is still one of the best you can make.