Can an attorney deduct bar association dues?

[ToddL99 · Accepted solution]

Yes, an attorney can deduct bar association fees - but only if self-employed as an attorney (or practicing as a partner in a partnership). 

No, ​​if employed by someone else as as attorney - Unreimbursed Employee Business Expenses are no longer deductible. Part of the Tax Cut and Jobs Act of 2017 was to eliminate almost all deductions for unreimbursed employee business expenses.