Aside from the obvious stuff like tools, mileage, advertising, etc., I've been thinking about stuff I use to keep my own body in shape so I can continue my trade. For instance, I know that professional athletes can write off everything from exercise equipment to dietary supplements to professional massages. So am I allowed to deduct the foam roller and elastic exercise bands that help me keep my shoulders and back in shape? Other examples might include ear plugs (or hearing aids as the case may be), chiropractic/massage for back/shoulder pain, medical expenses for conditions resulting from piano work, preventative maintenance (swimming, yoga, whatever), shoe inserts (standing for long periods), a special mattress to mitigate back pain, or a lumbar cushion for those long commutes. I obviously don't do all those things, but I do wonder. To get a feel for what is "ordinary" I would like to ask the community: what are some of the things you do to take care of yourselves and stay in shape for the daily grind?
Anthony
I asked my son to explain a few things, and with his help, here is what I can tell you.
Regarding the foam rollers and elastic exercise bands, you can deduct them if you have a doctors order telling you you need the. Ear plugs could be deducted, as well as visits to the chiropractor. I deduct my visits to a physical therapist, even though they were not ordered by a doctor. But the shoe inserts, special mattress, or the lumbar cushion for those long commutes, again, only if your doctor ordered them.
The bottom line is, if a doctor ordered anything related to staying healthy to do your work, you can deduct them. But anything you do on your own, including paying for membership at a gym, or equipment you buy to help you stay in shape, are not.
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Willem "Wim" Blees, RPT
Mililani, HI 96789
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Original Message:
Sent: 01-15-2017 19:15
From: Anthony Willey
Subject: Ordinary and Necessary (tax)
As tax season rolls around again I find myself asking what kind of things are "ordinary and necessary" to run my business that can be written off for tax deductions. (For definitions of "ordinary and necessary" see The IRS Meaning of Ordinary and Necessary Business Expenses. TLDR version: An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.)
Aside from the obvious stuff like tools, mileage, advertising, etc., I've been thinking about stuff I use to keep my own body in shape so I can continue my trade. For instance, I know that professional athletes can write off everything from exercise equipment to dietary supplements to professional massages. So am I allowed to deduct the foam roller and elastic exercise bands that help me keep my shoulders and back in shape? Other examples might include ear plugs (or hearing aids as the case may be), chiropractic/massage for back/shoulder pain, medical expenses for conditions resulting from piano work, preventative maintenance (swimming, yoga, whatever), shoe inserts (standing for long periods), a special mattress to mitigate back pain, or a lumbar cushion for those long commutes. I obviously don't do all those things, but I do wonder.
To get a feel for what is "ordinary" I would like to ask the community: what are some of the things you do to take care of yourselves and stay in shape for the daily grind?
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Anthony Willey
Shoreline WA
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