Question

I have a tax question about union dues deduction on my taxes. Can I deduct union dues on my tax return?

Answer

No, employees can’t take a union dues deduction on their return. Prior to 2018, an employee who paid union dues prior may have been able to deduct them as unreimbursed employee business expenses, if the total of the dues plus certain miscellaneous itemized expenses reached a certain level. The employee then deducted the dues if the employee was able to itemize deductions.

Can I Deduct Union Dues Now?

Tax reform changed the rules of union due deductions. For tax years 2018 through 2025, union dues – and all employee expenses – are no longer deductible, even if the employee can itemize deductions.

However, if the taxpayer is self-employed and pays union dues, those dues are deductible as a business expense.

Also, even though unreimbursed employee expenses are no longer deductible on the federal return, some states, such as Minnesota and Pennsylvania, may allow the deduction on the state tax return.

Whether you make an appointment with one of our knowledgeable tax pros or choose one of our online tax filing products, you can count on H&R Block to help you determine if you can claim union dues on taxes.

Related Topics

Related Resources

Filing Head of Household

Learn more about filing head of household from the tax experts at H&R Block.

Illinois Tax Rate

Will you pay income tax in Illinois? Find out everything you need to know about Illinois tax rates with help from H&R Block.

Online tax return – filing your tax return online

File your tax return online with H&R Block. We’re breaking down how to file your taxes online for an easy and efficient process.

California Tax Rates

Are you a wage earner in California? If so, you may owe California income tax. Learn more about California tax rates, based on your filing status and AGI.