2017 Union Dues paid in 2016

I paid my Jan 2017 Union dues in Dec 2016. Do I expense them with the 2016 taxes or do I put them on my 2017 taxes? I'm sure the same thing will happen in 2017 as they are due Jan 1 each year.

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2017 Union Dues paid in 2016

Deduct in year paid (2016) ...

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