Health Club Dues

[Guest Joe Vasko]

If a doctor has prescribed a health club for an individual, can this in any way be considered an eligible expense through an FSA Plan?

Thanks,

Joe

[Lori Friedman]

Here's the pattern of IRS holdings and rulings:

Health club dues and fees aren't deductible medical expenses if the expenses are for general health, weight loss, or well-being. This is true even if the individual is following a physician's advice.

If the membership is prescribed as necessary to treat or alleviate a specific illness, disease, or condition, however, the costs are generally deductible. See Rev. Rul. 2002-19 for a discussion of how obesity is considered to be a disease in and of itself; a diagnosis of obesity is usually sufficient to allow the deduction.

So, it's irrevelant whether a physician has "prescribed" or otherwise recommended a health club membership. What matters is the reason for the advice -- "get off your couch and lose some weight" vs. "swimming is good therapy for your arthritis pain".

There's some helpful language in IRS Pub. 502.

[Guest Joe Vasko]

Thanks Lori