Tax Deductions for Personal Trainers

Employee vs. Independent Contractor Status

Your tax deductions depend on how you're classified:

Independent Contractor (Self-Employed): You can deduct all business expenses on Schedule C. This is common for trainers who:

• Set their own schedule
• Have multiple clients or work at multiple gyms
• Use their own equipment and methods
• Operate under their own business name

W-2 Employee: If you're an employee of a gym, unreimbursed employee expenses are generally not deductible on federal returns under current law (2018-2025). However, some states still allow these deductions.

Gym Memberships and Facility Costs

Personal trainers often have unique gym expense situations:

• Required gym membership: If you must maintain a membership to train clients at a facility, it's deductible
• Booth rental: Fixed monthly rent for training space is fully deductible
• Revenue share: Percentage paid to the gym from client sessions is a deductible business expense
• Personal gym use: If you also work out personally at the gym, you may need to allocate a portion as personal (non-deductible)

Keep records showing the business purpose of your gym expenses.

Apparel Deduction Rules

The IRS has strict rules about clothing deductions. Workout clothes are deductible only if:

• They're required for work (not suitable for regular wear)
• They feature your business logo or branding
• You don't wear them outside of work

Generic athletic wear (even if worn primarily for work) is typically not deductible because it's suitable for everyday use. Adding your logo to apparel helps establish business use.

Building an Online Training Business

Many personal trainers are expanding to online coaching. Related deductions include:

• Video equipment: Camera, lighting, microphone for filming workout content
• Editing software: Video editing tools for creating training programs
• Online platforms: Subscription to coaching platforms (TrueCoach, TrainHeroic, etc.)
• Website and hosting: Online presence for attracting and managing clients
• Payment processing: Fees from Stripe, PayPal, or other payment services

Tracking Client Sessions

For accurate expense tracking and potential audits, maintain:

• A calendar or log of all client sessions
• Records of where each session took place
• Mileage logs for travel to client locations
• Documentation of equipment used for each client

This information helps substantiate your business deductions and demonstrates the business nature of your expenses.