Training fees qualify only with an LMN prescribing supervised exercise for a diagnosed condition.
IRS authority
IRS Pub. 502; LMN pathway
How to get covered
Qualifying conditionsobesity, type 2 diabetes, hypertension, or a post-surgical or post-injury condition requiring supervised exercise
What the letter must saythat supervised training sessions are medically necessary to treat the named diagnosis, and why unsupervised exercise is not sufficient
How to askAsk the physician managing the condition to spell out why supervision is required — that clause is what separates this from a general fitness expense.
Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.