Are Union Dues Tax Deductible in 2025? (TCJA Impact)

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H1

Are Union Dues Tax Deductible in 2025?

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ANSWER SECTION

Union dues are NOT deductible on your federal tax return for tax years 2018 through 2025. The Tax Cuts and Jobs Act of 2017 (TCJA) suspended the deduction for unreimbursed employee expenses, which includes union dues, initiation fees, and similar assessments. This suspension expires after 2025 unless Congress extends it. However, some states still allow union dues deductions on state income tax returns.

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H2: Federal Tax Treatment (2018-2025)

Before 2018, union dues were deductible as a miscellaneous itemized deduction subject to the 2% of AGI floor. Under this rule:

• You could only deduct amounts exceeding 2% of your adjusted gross income
• You had to itemize deductions (not take the standard deduction)

TCJA Changes (2018-2025):

• All miscellaneous itemized deductions subject to the 2% floor are suspended
• This includes union dues, professional subscriptions, uniforms, and other unreimbursed employee expenses
• The suspension is temporary and expires December 31, 2025

2026 and Beyond:

• Unless Congress acts, miscellaneous itemized deductions return in 2026
• Union dues would again be deductible subject to the 2% AGI floor
• You would still need to itemize to claim the deduction

Example of pre-2018 deduction:

• AGI: $60,000
• Union dues: $1,200
• 2% floor: $60,000 × 2% = $1,200
• Deductible amount: $1,200 - $1,200 = $0 (none deductible)

With the same numbers under TCJA (2018-2025): $0 deductible (suspended).

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H2: States That Allow Union Dues Deduction

While federal deductions are suspended, some states have their own rules:

States That Allow Union Dues Deduction (2025):

State	Deductible?	Notes
California	Yes	Must exceed 2% of AGI, itemize required
New York	Yes	Subject to 2% floor
Wisconsin	Yes	Line 10 on Schedule SB
Minnesota	Yes	Subject to limitations
Iowa	Yes	Subject to 2% floor
Pennsylvania	Partial	Limited to specific occupations

States That Do NOT Allow Union Dues Deduction:

• Texas, Florida, Washington, Nevada (no state income tax)
• Most other states follow federal rules (suspended 2018-2025)

California Specifics:

• California did not conform to the TCJA suspension
• Union dues remain deductible on Form 540, Schedule CA
• Must exceed 2% of California AGI
• Must itemize deductions (California standard deduction is $5,363 single / $10,726 married for 2025)

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H2: When Union Dues MIGHT Be Deductible Federally

In limited circumstances, union dues may still be deductible:

Self-Employed Individuals:

• If you're an independent contractor (not an employee)
• Union dues paid for business-related membership
• Deductible on Schedule C as a business expense

Partnership and LLC Members:

• Dues for professional associations related to the business
• Deductible on Schedule K-1 / partnership return

Not Deductible:

• W-2 employees cannot deduct union dues for federal purposes (2018-2025)
• Dues for committees or political activities (never deductible)

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H2: Other Unreimbursed Employee Expenses

The same TCJA suspension applies to other work-related expenses:

Also NOT Deductible (2018-2025):

• Work-related education expenses
• Professional license fees
• Home office expenses (for employees)
• Job search expenses
• Professional subscriptions
• Work clothes and uniforms (unless required and not suitable for street wear)

Still Deductible:

• Educator expenses (up to $300 for K-12 teachers)
• Military moving expenses (active duty only)
• Certain government official expenses

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H2: Related Tax Questions

For information on other unreimbursed employee expenses that are suspended through 2025, see our guide on unreimbursed employee expenses with the complete list of affected deductions.

Learn about job-related expenses for W-2 workers in our guide on job expenses for W-2 income covering what can and cannot be deducted in 2025.

If you're also wondering about deductions for other costs, our guide on whether funeral expenses are tax deductible explains estate vs. personal deductions.

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