Do I claim box 14 for Union Dues?

[skaeden]

How do I find my union dues?

[MinhT1]

For an employee, union dues are a job-related expense.

Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

Therefore, your union dues are no longer deductible for tax year 2024 on your Federal return.

Certain states (Alabama, Arkansas, California, Hawaii, Minnesota, New York and Pennsylvania) allow a deduction for unreimbursed employee business expenses. You enter your job-related expenses on your Federal return and they will flow through to your state return.

If you are self-employed, your union dues are deductible as a business expense,