Can I Deduct Union Dues?

Union members pay regular dues that can add up over the course of a year, and the deductibility of those dues has changed significantly in recent years. Before 2018, employees could deduct union dues as a miscellaneous itemized deduction on their federal return. The Tax Cuts and Jobs Act suspended that deduction for employees through at least 2025. Self-employed workers who pay dues to a union or professional organization for business purposes can still deduct those costs as a business expense. Some states continue to allow a deduction for union dues on the state return, so check your state's rules to see if you can get some relief there.