Union Dues
1
You can deduct dues and initiation fees you pay for union membership. These are entered as unreimbursed employee expenses on Line 21 of Schedule A (Form 1040) Itemized Deductions.

To enter union dues in TaxACT: 
  1. From within your TaxACT return (Online or Desktop), click on the Federal Q&A tab
  2. Click Itemized or Standard Deductions to expand the category, then click Unreimbursed employee expenses - Subject to 2% of AGI limit
  3. Click Yes on the screen titled Itemized Deductions - Job or Miscellaneous Deductions
  4. Continue to the screens titled Itemized Deductions - Unreimbursed Expenses - Subject to 2% of AGI Limit
  5. On the third screen with that title, enter your union dues in the Union dues and expenses box

For more information, see IRS Publication 529 Miscellaneous Deductions, page 7.