re: Can gym memberships be deducted as a business expense...

-to deduct gym membership as a medical expense on schedule A you will need a letter from the doctor requiring you to workout

-poodle is correct in the employer can deduct it but employee must pay tax on the benefit so no real gain there

-schedule c it would definitely not be deductible

Country Club rules have changed recently, they tend to disallow most of them if it is the neighborhood you live in. If the fees are reasonable you could deduct it as entertainment (only 50%) deductible, but you would have to prove a business purpose upon audit.

In general, for country club, if you can reasonably justify your expenses the worst that could happen is you get examined and they throw it out and you pay more tax with some small penalties and interest.