Multiple states and union dues

[reddog1103]

We have to file multiple states. We pay union dues directly in our home state of Alabama, but have had "dues" taken out of checks "After tax deductions" in Pennsylvania and Georgia.   If we itemize, are both types of union dues deductible?  Can they be deductible in more than one state?  What about uniforms/tools that were bought specifically for work- only deductible in our home state or in the state purchased in or both?

thanks for any help with this.

[ErnieS0]

Georgia follows federal law and does not allow you to deduct unreimbursed employee work expenses.

Pennsylvania does allow a deduction for ordinary, customary, and accepted work employee work expenses including union dues, uniforms and tools.

You don't say whether you are a nonresident or part-year resident of PA. Nonresidents must use PA Schedule NRH to apportion expenses for PA by days worked in PA or volume of business transaction. TurboTax allows you to do this within the Pennsylvania section.

Part-year residents may only claim 100 percent of unreimbursed business expenses if the expenses were incurred only while providing services in Pennsylvania or while a PA resident. Include a statement indicating the method used to determine the expenses for the period of residency (PA Schedule NRH may also be used for this purpose).

[reddog1103]

           We will be filing non-resident in Pennsylvania and resident in Alabama.  the dues taken out of the check in Pennsylvania, is that only deductible for Pennsylvania taxes or for our resident Alabama taxes too? 

          Also, since  we cannot deduct the dues taken out of the Georgia checks  for the Georgia non resident taxes, can we deduct those in our resident  Alabama taxes?

Thanks so much for your help!

[ErnieS0]

You are deduct all work expenses on your Alabama income tax return. AL residents are taxed on income earned everywhere so you can claim deductions earned everywhere.

Pennsylvania will allow you to claim a percentage of all your employee business expenses based on PA income. For example, if 20% of your income was earned in PA then you can claim 20% of your expenses.

• In Pennsylvania go to the screen Nonresident Wage Compensation
• Select YES to Do you need help determining the Pennsylvania taxable portion of your wages or other compensation?
• On the next screen select I incurred unreimbursed employee business expenses in earning or receiving PA gross taxable compensation
• Follow the instructions to fill out the number of days worked in PA.

If you only want to claim PA union does you can skip these steps and just enter your PA union dues.

[reddog1103]

thank you so much for your help!!

[wxwx]

I have a question regarding your last sentence.  Do you not have to prorate Union Dues for PA, like you have to prorate other unreimbursed employee expenses?  (I may be misinterpreting, so wanted to clarify).  (I'm actually questioning it also as more of a part-year resident - if don't/can't deduct in other state, can you deduct all union dues in PA?)  thanks

[PattiF]

You can deduct all of the Union Dues that you paid for Pennsylvania. The dues were required for all of the income that was earned in the state. All of the Union Dues are an unreimbursed employee expense.