Deductions & credits

Union dues go in your deductions that are subject to the 2% limitation.

That means that you have to have more than 2% of your adjusted gross income (line 37, Form 1040) of total deductions to use them as a write off.

On top of that, you must get more than your standard deduction (see table below). 

Union dues by themselves are usually not enough to write off.

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