1. Employee worked 5 months, incurred disability, then went on extended employer paid sick leave from employer plus California SDI for 7 months.
2. All 12 months union dues were paid by employee thru deduction on paycheck.
3. Union facilitated/supported/answered queries in 2021 concerning application/approval for employee paid California SDI benefit in 2021 for 7 months as well as for employer paid long term disability insurance benefit to start in 2022 after 6 month wait period.
4. Are union dues for 5 months or for 12 months deductible as impairment related work expense on form 2106?
5. How to document?
Thank you
