Personal trainers and yoga instructors can deduct gym memberships as a business expense if they need them to teach classes. Mark Kohler warns that some accountants recommend splitting the cost between business and personal use rather than writing off the full amount.
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Let's say you're a personal trainer. Say you're a yoga teacher, and you teach yoga at the local gym. And in order to go teach your class at this gym, you have to be a member. The company said, you want to teach your class here, you got to sign up and be a member like everyone else. You're like, all right, so it's a cost of doing business. And you get to write off your gym membership because you're a personal trainer or yoga teacher at the gym. So you're able to write that off as a business expense, and you're claiming all your income from training and all that. Now, some accountants may argue, well, if you get some personal use from the gym, you should bifurcate that right off, not take the whole thing as 100% business.