After you file
Your union dues would be on Line 21 of your IT-196. Line 44 is the amount of your union dues disallowed due to the 2% floor.
Per the instructions for IT-196, Line 44, Section K, this entry equals the amount of disallowed union dues included on the Unreimbursed employee business expenses that were subject to the 2% miscellaneous itemized deduction floor.
Per NYS instructions for Form IT-196 (page 19),
