Can I deduct health club membership for my wife with diabetes?

Q: My wife has diabetes. Can I deduct her health club membership as part of our medical expenses on schedule A (under the 7.5% of GI)? --Frank, Marlboro

The following answer was provided by Larry Carlton, CPA, Carlton & Duran CPAs, PC.

A: Her health club membership is deductible if it is related to medical treatment or therapy. Get a letter from her doctor requiring the membership as necessary for her treatment for diabetes and then include it in your medical expenses.