Are union dues tax deductible under current tax laws?

In the United States, on the federal level, no. Union dues are no longer deductible on your federal filing (at least not after the Tax Cuts and Jobs Act, through 2025) but it is possible in some states, so it is worth checking your state regulations.
 
Union dues can be tax-deductible, but it will depend on the country and the present tax regulations. In the U.S., for most employees, union dues are not deductible under federal law because the Tax Cuts and Jobs Act eliminated miscellaneous deductions. Nevertheless, a few states still permit it on state returns. You should always verify the current local tax regulations or seek the advice of a tax professional.
 
Under current U.S. tax law, union dues are not deductible for employees due to the Tax Cuts and Jobs Act. Self-employed workers may deduct them as business expenses. Rules vary by country, so always check local tax regulations carefully annually.
 
No, union dues are usually not tax-deductible on federal returns of W-2 employees. The suspension of miscellaneous itemized deductions was initially planned to expire, but the "One Big Beautiful Bill Act" of 2025 has made the removal of such deductions permanent. However, if you are self-employed (Schedule C) or reside in states like New York or Pennsylvania that permit it on state returns, you can still deduct them.
 
Back
Top