UNION DUES ARE ITEMIZED DEDUCTIONS ON SCHEDULE A

 

When reporting tax deductible union dues, include them in the miscellaneous expense category that's subject to the 2-percent adjusted gross income (AGI) limitation. Essentially, this means that the total amount of your miscellaneous expenses, including your job-related expenses other than union dues, deduction, are only deductible to the extent the total exceeds 2 percent of your AGI.

If you are planning to claim a tax deduction for your union dues, you can only do so if you elect to itemize deductions on a Schedule A attachment to your 1040 form.