Claiming a Tax Deduction for Union Dues
If you itemize deductions on your federal income tax return, you can include a portion of your union dues along with other expenses that are defined by the IRS as "miscellaneous deductions." The IRS allows a deduction for miscellaneous expenses which, in the aggregate, exceed 2% of your adjusted gross income.
Dues spent on lobbying and political action are not deductible expenses.
The typical allowable dues deduction amounts follow.
Teachers - $700.65
After deducting lobbying and political expenses, our attorney has determined that 70.4% of the MTEA/WEAC/NEA dues teachers paid during 2010 qualified as miscellaneous deduction expenses.
For most teacher members, the total amount of union dues deducted during 2010 was $995.24. If you paid this amount, you can claim $700.65 in union dues as a miscellaneous deduction expense ($995.24 X 70.4% = $700.65).
Follow these steps to determine your deduction:
- Check your December 24, 2010 paycheck to find the total amount deducted for union dues during 2010. It will be in the "After-Tax Deduction Box," noted "YTD" (Year-to-Date).
- Multiply your amount by 70.4%.
If you requested a rebate . . .
Subtract any rebates you received in 2010 from the dues total before you multiply it by 70.4%.
- MTEA PAC contribution rebate - $9.40
- WEAC PAC contribution rebate - $19.99
- WEAC/NEA fair share rebate
Educational Assistants - $316.24
After deducting lobbying and political expenses, our attorney has determined that 67.44% of the MTEA/WEAC/NEA dues EAs paid during 2010 qualified as miscellaneous deduction expenses.
For EA members who work more than 20 hours per week, the total amount of union dues deducted during 2010 was $468.92. If you paid this amount, you can claim $316.24 in union dues as a miscellaneous deduction expense ($468.92 X 67.44% = $316.24).
Follow these steps to determine your deduction:
- Check your December 24, 2010 paycheck to find the total amount deducted for union dues during 2010. It will be in the "After-Tax Deduction Box," noted "YTD" (Year-to-Date).
- Multiply your amount by 67.44%.
If you requested a rebate . . .
Subtract any rebates you received in 2010 from your dues deduction total before you multiply it by 67.44%.
- MTEA PAC contribution rebate - $3.20
- WEAC PAC contribution rebate - $10.00
- WEAC/NEA fair share rebate
Substitute Teachers - $305.16
After deducting lobbying and political expenses, our attorney has determined that 97% of the MTEA dues substitute teachers paid during 2010 qualified as miscellaneous deduction expenses.
For many substitute teachers, the total amount of union dues deducted during 2010 was $314.60. If you paid this amount, you can claim $305.16 in union dues as a miscellaneous deduction expense ($314.60 X 97% = $305.16).
Follow these steps to determine your deduction:
- Check your December 24, 2010 paycheck to find the total amount deducted for union dues during 2010. It will be in the "After-Tax Deduction Box" noted "YTD" (Year-to-Date).
- Multiply your amount by 97%.
If you requested a rebate . . .
Subtract your 2010 MTEA PAC contribution rebate of $4.60 from your dues total before you multiply it by 97%.