Home exercie equipment - deducting it
(Revised November 2003)

You may be able to treat the cost of home based exercise equipment as a medical expense if you (or a family member listed on your tax return) is considered to be "obese" or another illness requiring exercise..  

The IRS (in INFO 2003-0202) held that the cost of home exercise equipment will qualfiy as a medical expense if the following conditions were satisfied:

the equipment was prescribed by a doctor to treat obesity or another illness (e.g. high cholesterol

the equipment would not have been purchased just for general health purposes, and

the equipment is not readily available to a health club the person (or family member) belongs to

If the cost of the excrcise equipment quallifies as a medical expense, you may be entitled to reimbursement through your employer's medical reimburseemnt plan or flexible savings account, assuming that you are in one.

If your tax return is examined by the Internal Revenue Service, and the issue is raised, you will need documentation to substantiate your claim that the purchase qualifies as a medical expense.

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