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Business & farm
In most cases, these association membership fees would not be deductible on your tax return.
An exception would be if you are required to maintain US Golf Association membership as a condition of employment (e.g. salaried golf instructor) or to conduct business (e.g. a professional golfer).
To deduct as a condition of employment:
https://ttlc.intuit.com/replies/3300622
https://ttlc.intuit.com/replies/4800418
To deduct as a business expense,:
‎June 7, 2019
3:44 PM