Fitness (health) club memberships eligible for reimbursement under a c
Posted 18 October 2000 - 03:08 PM
Posted 18 October 2000 - 04:40 PM
<blockquote>Medical care expenses include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Expenses for solely cosmetic reasons generally are not expenses for medical care. Also, expenses that are merely beneficial to one's general health (for example, vacations) are not expenses for medical care. [Emphasis added.]</blockquote>
I think that unless something qualifies as a "medical expense," it can't be reimbursed under a cafeteria plan's medical expense reimbursement account - see
Posted 20 October 2000 - 12:30 PM
Posted 25 October 2000 - 03:02 PM
Posted 30 October 2000 - 02:52 PM
Posted 02 November 2000 - 02:39 PM
From the IRS Pub 502: Health Club Dues - You cannot include in medical expenses health club dues...for your general health or to relieve physical or
mental discomfort not related to a particular medical condition.
What about for someone with a heart condition related to obesity or lack or exercise whose doctor suggests that he/she begin a fitness program?
Posted 02 November 2000 - 04:10 PM
Posted 02 November 2000 - 05:31 PM
Posted 02 November 2000 - 06:19 PM
Unfortunately, most of this particular law is open to interpretation. It is our stance that if a person wants to have their health club membership run through a 125 plan they need to get a private ruling. If your plan is audited the IRS will probably question that expense.
Posted 03 November 2000 - 10:34 AM
2. Pub 503 states "to alleviate or prevent".
3. IRC and Treas Regs 105 etc allow for cure and treatment.
Item 1 is not allowable since it is "merely beneficial" as per Pub 503 etc.
Expenses under 2 & 3 are allowable but I suggest that you get a prescription thereby certifying the "physical or mental defect or illness" needing the "cure, mitigation, treatment" etc.
Posted 03 November 2000 - 04:08 PM
I do have an opinion on this very subject from an attorney. If you want more details feel free to contact me.
Posted 04 November 2000 - 04:09 PM