For 1099 contractors & freelancers
No. A gym membership is a personal expense for freelancers and 1099 contractors, even if staying fit helps your work.
Not deductible on Schedule C.
General health and fitness benefits you personally, so the IRS treats it as a personal expense.
The rare exception is a fitness professional who needs a gym specifically to train clients, where the facility functions as a workspace. Your own workouts still don’t count.
Not applicable for most people.
In Smart Deductions, this is suggested as Personal. You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.