Where can I enter Union Dues on an Individual return?
Note: Starting in Drake18, the Tax Cuts and Jobs Act has removed most miscellaneous deductions from the Schedule A except for taxpayers with certain occupations. The Unreimbursed Employee Expenses section is still present on the Schedule A for State Use Only. See Related links below for more information.
Union Dues may be deducted on Form 1040, Schedule A, Unreimbursed Employee Expenses, if the taxpayer chooses to itemize deductions and meets certain other requirements. Data Entry for this line is located in Data Entry on the General Tab > A - Itemized Deductions Schedule screen.
According to Publication 17:
The taxpayer can deduct:
- dues and initiation fees paid for union membership.
- assessments for benefit payments to unemployed union members.
The taxpayer cannot deduct:
- the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits.
- contributions to a pension fund, even if the union required the taxpayer to make the contributions.
- gifts to labor unions.
Note: Amounts deducted from the taxpayer's pay for union dues, assessments, contributions, or other payments to a union cannot be excluded from their income.
See Publication 17 and the Schedule A Instructions for more information.