Self-employed
Freelancers, contractors, and self-employed individuals can deduct:
- Union dues and assessments
- Professional association memberships (ABA, AMA, AICPA, etc.)
- Trade organization dues
- Required professional licensing fees
These are ordinary business expenses on Schedule C.
Employees (2018-2025)
Before 2018, employees could deduct union dues as a miscellaneous itemized deduction (subject to 2% AGI floor). The Tax Cuts and Jobs Act eliminated all miscellaneous itemized deductions for 2018-2025.
This means W-2 employees currently cannot deduct union dues, professional association fees, or licensing costs on their personal returns. This provision is set to expire after 2025.
IRS Reference
Self-employed: Schedule C business expense. Employees: suspended under IRC Section 67(g) for 2018-2025. May return for 2026.
Self-employed: Schedule C business expense. Employees: suspended under IRC Section 67(g) for 2018-2025. May return for 2026.
Track professional memberships
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