- A doctor must diagnose you with a specific medical condition or a specific physical or mental defect or illness, and you must have written documentation of this diagnosis.
- You must use the health club facilities to treat the specific condition, defect or illness as recommended by your doctor.
- You must not have belonged to the health club or gym before the diagnosis and would not have joined if you were not diagnosed with the specific condition, defect or illness.
You Can't Exercise Away Your Gym Costs on a 1040
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