Can I Deduct Professional Association Dues?

Belonging to a trade group or professional association is common in many industries, and the membership dues may be deductible depending on your situation. Self-employed workers and business owners can deduct professional association dues as an ordinary and necessary business expense when membership is relevant to their work. Employees who pay their own dues and are not reimbursed generally cannot deduct them under current federal law. Country clubs, social clubs, and recreational organizations do not qualify even if some business gets done there. The association must serve a genuine professional purpose for the dues to be deductible.