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Health Club Memberships


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Guest Joe Vasko
Posted

Can health club memberships ever be an eligible medical expense under a 125 Plan, even if it is medically necessary and prescribed by a doctor? Thanks, Joe

Guest abrandw
Posted

Revenue Ruling 55-261 states that health club dues, not related to a particular medical condition are not a deductible medical expense. However, health club dues, prescribed by a doctor to treat a particular medical condition, are a deductible medical expense. If the expense is deductible under Section 213, it should be reimbursable under a Section 125 plan. Also, look at IRS Information Release 2002-0077 which says that health club dues prescribed by a doctor for prevention or allieviation of obesity are deductible.

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