It might be worth it to amend your return to include the union dues.
- If you itemize your deductions; AND
-
All of your unreimbursed employee
business expenses and other miscellaneous itemized deductions added
together are more than 2% of your AGI. [Only the amount over 2%
AGI is deductible.]
To figure out if it's worth it to amend your return, take the AGI listed on line 37 of your 1040 and multiply it by .02. If your union dues are less than this number, there is no benefit to you in amending your return.