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Tax reform eliminated the deduction for union dues for tax years 2018-2025.

Per IRS Publication 529 Miscellaneous Deductions:

This publication explains that you can no longer claim any miscellaneous itemized deductions, unless you fall into one of the qualified categories of employment claiming a deduction relating to unreimbursed employee expenses. Miscellaneous itemized deductions are those deductions that would have been subject to the 2%-of-adjusted-gross-income (AGI) limitation.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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