Union dues for full year for disabled employee part year

[KrisD15]

Union dues are employee expenses which are not deductible. 

Did I understand your question correctly? 

[sam14]

1. Employee worked 5 months, incurred disability, then went on extended employer paid sick leave from employer plus California SDI for 7 months. 

2. All 12 months union dues were paid by employee thru deduction on paycheck.

3. Union facilitated/supported/answered queries in 2021 concerning application/approval for employee paid California SDI benefit in 2021 for 7 months as well as for employer paid long term disability insurance benefit to start in 2022 after 6 month wait period.

4. Are union dues for 5 months or for 12 months deductible as impairment related work expense on form 2106?

5. How to document?

Thank you

[AnnetteB6]

Enter all 12 months of the union dues that were paid on the Form 2106 Employee Business Expense in your Federal return.  The deduction will not be allowed on your Federal return, but the information should transfer to your California return for a possible deduction.  

Use the following steps to get started:

• On the top row of the TurboTax online screen, click on Search (or for CD/downloaded TurboTax locate the search box in the upper right corner)
• This opens a box where you can type in “2106” (be sure to enter exactly as shown here) and click the magnifying glass (or for CD/downloaded TurboTax, click Find)
• The search results will give you an option to “Jump to 2106”
• Click on the blue “Jump to 2106” link

@sam14

[sam14]

Re: Form 2106 Part 1 Smart Worksheet Line C4

Impairment related expenses

This employee is disabled/impaired as of the end of 2021.  Since the union dues provided the support and facilitation for successful short and long term disability eligibility applications, why wouldn't they fit this line item?

Thank you

[LenaH]

No. Dues would not qualify for a federal deduction, even if it provided the support and facilitation for successful short and long-term disability applications. 

On the Form 2106, the employee can deduct expenses for things that help them do their work that they don't use during their time away from work. These can include things like:

• Attendant care services in the workplace
• Expenses at your workplace for items or services you needed in order to do your job

Furthermore, they can only deduct job-related expenses if their disability limits their employment or basic activities like:

• Walking
• Speaking
• Breathing
• Learning
• Performing manual tasks

For more information, please see Form 2106 Instructions.

@sam14