Can I deduct my state bar membership fee if I am retired

[sshurtz]

The Utah State bar charges an annual fee for inactive (retired) members.  If I do not pay the fee, I loose my bar membership, and if I ever want to practice law in the state of Utah again I would have to take the bar exam again, so I have kept my membership ongoing, even though I am retired and no long have a job that requires me to be a member of the bar.  Can I deduct the bar membership fee on my federal taxes, and if so on what line of what form?

[bwa]

Unfortunately, costs such as bar memberships are a business expense.  To be deductible you need to be actively carrying on a trade or business which, if you're fully retired, you're not doing.  That would preclude any deduction.