Union dues, subscriptions to professional journals, and fees paid to professional organizations are common expenses for many workers and professionals. While these costs are often necessary to maintain employment, licensure, or stay current in a specific industry, taxpayers frequently wonder if such expenses are tax-deductible. The IRS allows certain deductions for these expenses—but with important limitations and rules. In this detailed guide, we’ll explore how to deduct union dues, subscriptions, and professional fees, who qualifies, and how to claim these deductions properly on your tax return.
Overview: Are These Expenses Tax-Deductible?
Prior to the Tax Cuts and Jobs Act (TCJA) of 2017, union dues, subscriptions, and professional fees were deductible as unreimbursed employee expenses, which fell under miscellaneous itemized deductions subject to the 2% adjusted gross income (AGI) threshold. However, the TCJA suspended these types of deductions from 2018 through 2025 for employees.
That said, some taxpayers—especially self-employed individuals—can still deduct these expenses as business expenses on Schedule C. Additionally, certain specific categories of union dues or fees may qualify under different IRS rules.
Union Dues: Deductibility Explained
Union dues are payments made to a labor union as a condition of employment or membership. These may include regular dues, initiation fees, or assessments for collective bargaining or member representation. Under current tax law:
- Employees: Cannot deduct union dues as an itemized deduction from 2018 through 2025 unless Congress reinstates the deduction.
- Self-Employed Individuals: May deduct union dues as a business expense on Schedule C if the union membership directly relates to their trade or business.
Even though employees cannot deduct union dues currently, it is still essential to keep accurate records in case the deduction returns in future tax years.
Special Note: Political Contributions and Lobbying Fees
Any portion of your union dues used for political lobbying, political campaigns, or legislative activity is not deductible under any circumstance. Most unions will disclose the non-deductible portion of dues on your annual statement or membership notice.
Professional Membership Fees
Many professionals are required to pay fees to maintain memberships in industry-specific organizations. Examples include medical associations, bar associations, accounting boards, or engineering societies. These fees can be deductible if:
- The membership is directly related to your current profession or business.
- The organization’s primary purpose is professional development or certification, not entertainment or lobbying.
Deduction for Employees vs. Self-Employed
As with union dues, professional membership fees are not currently deductible for W-2 employees. However, self-employed individuals and independent contractors can claim these fees as ordinary and necessary business expenses on Schedule C (Form 1040).
Subscriptions to Trade or Professional Publications
Subscriptions to journals, magazines, or periodicals that are directly related to your profession may be deductible as a business expense. This applies whether the subscription is printed or digital. Examples include:
- Medical journals for physicians
- Legal reviews for attorneys
- Industry-specific magazines for engineers or architects
However, general-interest publications (e.g., The Wall Street Journal, TIME, or Newsweek) typically do not qualify unless you can show a direct business use.
Self-Employed Taxpayers: How to Claim These Deductions
If you are self-employed or a sole proprietor, you can deduct union dues, subscriptions, and professional fees as ordinary and necessary business expenses. These deductions are reported on Schedule C (Profit or Loss from Business). Here’s how:
- Line 27a: Include dues and fees under “Other expenses,” and attach a statement describing them.
- Line 8: If they are part of advertising or promotion (e.g., a listing in a trade directory), you may report it here.
Keep detailed documentation of all payments, including receipts, invoices, bank records, and the purpose of the subscription or fee.
Employee Taxpayers: Current Status and Exceptions
As of 2025, employees cannot deduct union dues, subscriptions, or professional fees under the miscellaneous itemized deductions due to the TCJA suspension. However, there are a few exceptions:
- Armed Forces Reservists: May deduct unreimbursed travel expenses related to duty more than 100 miles away.
- Qualified Performing Artists: Can deduct certain business expenses under strict conditions.
- Fee-Basis Government Officials: May deduct expenses related to their official duties.
If you fall into one of these categories, you may still claim certain deductions related to professional expenses. These are reported on Form 2106 (Employee Business Expenses).
Reimbursement from Employer
If your employer reimburses you for union dues, subscriptions, or professional memberships, you cannot deduct the reimbursed portion. However, if the reimbursement is included in your taxable income (not excluded via an accountable plan), you may be able to deduct the full amount if otherwise allowable.
Best Practices for Documentation
- Keep copies of all receipts and payment confirmations for dues and fees.
- Obtain statements from professional organizations noting the deductible portion.
- Note whether any portion is allocated to political or non-deductible lobbying activity.
- Retain subscription invoices showing professional relevance to your business or trade.
Future Legislative Changes
The TCJA provisions suspending miscellaneous itemized deductions are set to expire at the end of 2025. If Congress does not renew the suspension, employees may once again be able to deduct union dues and professional expenses subject to the 2% AGI rule. Stay informed of changes to tax laws by reviewing IRS updates each year or working with a tax professional.
Conclusion
Union dues, subscriptions, and professional fees are essential for many workers, but their deductibility depends on several factors. While current IRS rules limit these deductions for employees, self-employed taxpayers can still claim them as business expenses. Understanding how and when to claim these costs, maintaining clear documentation, and consulting a tax advisor can help ensure that you maximize your allowable deductions and remain compliant with federal tax laws.
