The National Directory of Certified Public Accountants

Ask A CPA - Employee Business Expense

Dues And Subscriptions - Deductibility

Generally, union, professional society, trade association, booster club, Chamber of Commerce dues are deductible as an itemized deduction subject to the 2% AGI limitation on IRS Schedule A. Voluntary payments to a union unemployment strike or benefit fund are not deductible. Costs for running for a union office are not deductible. Job related subscriptions to professional journals and trade magazines are deductible as an itemized deduction subject to the 2% AGI limitation on IRS Schedule A.

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