Can all or part of union dues be deducted under self employment if only self employed for portion of the year?

My daughter graduated from college in May, and joined the AGMA union in June. She worked multiple W-2 jobs from July to December, and one job where she received a 1099. That job was one month long. Can she deduct all or a portion of her AGMA union dues as a business expense because she was self employed for a month?

784

Level 2

Jun 3, 2019 11:45:37 AM

If she got the job because of her union membership, then yes, she can deduct her dues as an expense of her job. If the job was unrelated to her union membership, then no.

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Can all or part of union dues be deducted under self employment if only self employed for portion of the year?