What is an Employer-provided athletic facility?
An employer-provided athletic facility is an on-site fitness center or gym located on business premises and operated by the employer for substantial employee use during the tax year, qualifying as a tax-deductible business expense. The facility must be physically located on property owned or leased by the employer where the employer's business operations occur and cannot consist solely of off-site gym memberships. Businesses can deduct equipment costs, facility maintenance, and operational expenses when documented employee use demonstrates a legitimate business purpose, similar to the Home office exclusive use requirements.
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