I have Union dues Deducted from my From My paycheck monthly. I am reimbursed from the union for this fee. the union gave me a 1099misc form for this.

[jr11dm]

This seems like i am being taxed twice on the same money. once when it is deducted from my paycheck then again when it is given back

[mickmorin]

Can I consider myself self employed by being a shop steward? Then put my Union dues as a expense and the Union 1099misc income as income?

[ChrisJ]

If you're self-employed, you can enter your union dues as a Schedule C business expense.

Otherwise, if you're an employee, enter your union dues as a job-related expense. Simply search for union dues in your TurboTax program and then click the "Jump to" link in the search results. We'll take you to a screen that asks about your job-related expenses.

You're receiving the money twice - once when you're initially paid and the dues are withheld and then again when the union reimburses those deductions. So you're going to be taxed twice on money you receive twice.