Are union dues deductible

 You can deduct your dues and initiation fees paid for union membership on your Federal taxes. In order to claim this deduction, you must itemize your deductions. The deduction for union dues needs to be entered as miscellaneous deductions on your Schedule A.

Some important things to consider:

• The amount you enter will need to be reduced by 2% of your Adjusted Gross Income (AGI)
  • For example, if your AGI was $50,000, you could only deduct any amount you paid in union dues over $1,000
• It only makes sense for you to deduct your union dues if your itemized deductions will save you more than using the standard deduction for your filing status.
• Although you can deduct assessments for benefits paid to unemployed union members, you cannot deduct the part of the assessments that provides funds for sick, accident, or death benefits.