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.

Are union dues a benefit?

Union dues are monthly contributions members make to the union based on their working status. By paying union dues, members pool their resources to ensure protection of the group as a whole and achieve fair wages and benefits, safe working conditions and representation.

Why are union dues no longer deductible?

Tax Reminder: Certain Itemized Deductions — Like Union Dues — Are Now Suspended. ... Employees can no longer deduct union dues in tax years 2018 through 2025 as a result of the Tax Cuts and Jobs Act (TCJA), which Congress signed into law on December 22, 2017.