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 - $689.44

After deducting lobbying and political expenses, our attorney has determined that 70.4% of the MTEA/WEAC/NEA dues teachers paid during 2009 qualified as miscellaneous deduction expenses.

 

For most teacher members, the total amount of union dues deducted during 2009 was $979.32. If you paid this amount, you can claim $689.44 in union dues as a miscellaneous deduction expense ($979.32 X 70.4% = $689.44).

 

Follow these steps to determine your deduction:

  1. Check your December 25, 2009 paycheck to find the total amount deducted for union dues during 2009. It will be in the "After-Tax Deduction Box," noted "YTD" (Year-to-Date).
  2. Multiply your amount by 70.4%.

 

If you requested a rebate . . .

Subtract any rebates you received in 2009 from the dues total before you multiply it by 70.4%.  

    • MTEA PAC contribution rebate - $9.20
    • WEAC PAC contribution rebate - $19.99
    • WEAC/NEA fair share rebate - subtract any rebates you received in 2009 before you multiply your 2009 dues deduction by 70.4%
 

Educational Assistants - $311.66

After deducting lobbying and political expenses, our attorney has determined that 67.5% of the MTEA/WEAC/NEA dues EAs paid during 2009 qualified as miscellaneous deduction expenses.
 

For EA members who work more than 20 hours per week, the total amount of union dues deducted during 2009 was $461.72. If you paid this amount, you can claim $311.66 in union dues as a miscellaneous deduction expense ($461.72 X 67.5% = $311.66).

Follow these steps to determine your deduction:

  1. Check your December 25, 2009 paycheck to find the total amount deducted for union dues during 2009. It will be in the "After-Tax Deduction Box," noted "YTD" (Year-to-Date).
  2. Multiply your amount by 67.5%.

 

If you requested a rebate . . .

Subtract any rebates you received in 2009 from the dues total before you multiply it by 67.5%.

    • MTEA PAC contribution rebate - $3.20
    • WEAC PAC contribution rebate - $10.00
    • WEAC/NEA fair share rebate - subtract any rebates you received in 2009 before you multiply your 2009 dues deduction by 70.4%

 

Substitute Teachers - $299.77

After deducting lobbying and political expenses, our attorney has determined that 96.5% of the MTEA dues substitute teachers paid during 2009 qualified as miscellaneous deduction expenses.

 

For many substitute teachers, the total amount of union dues deducted during 2009 was $310.64. If you paid this amount, you can claim $299.77 in union dues as a miscellaneous deduction expense ($310.64 X 96.5% = $299.77).

 

Follow these steps to determine your deduction:

  1. Check your December 25, 2009 paycheck to find the total amount deducted for union dues during 2009. It will be in the "After-Tax Deduction Box" noted "YTD" (Year-to-Date).
  2. Multiply your amount by 96.5%.

 

If you requested a rebate . . .

Subtract your 2009 MTEA PAC contribution rebate of $4.60 from the dues total before you multiply it by 96.5%.

 

 


 

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