Retired employee union dues

[POCAHONTAS]

A retired employee of American confederation of county state and city pays a voluntary $24.00 for union dues, Is that deductible???

thanks

[ChEAr$]

A retired employee of American confederation of county state and city pays a voluntary $24.00 for union dues, Is that deductible???

thanks

Union dues, to be deductible, must bear a proximate relation to income earned.
I never list them.

[POCAHONTAS]

thanks chears

[JG EA]

Unless it is required to get the pension - I've seen that and do count under that situation. 2% Category.

[ChEAr$]

Unless it is required to get the pension - I've seen that and do count under that situation. 2% Category.

A pension is a contract and doesn't depend on a union member maintaining
membership. Or shouldn't anyway.

[S T]

West Coast

Might only be on the West Coast,

I have several that have to pay annual dues as part of their retirement contract. , at least so the taxpayer advises us.

I always enter under the subject to 2% on Schedule A, usually doesn't exceed, and everyone is happy!

Sandy

[POCAHONTAS]

Unless it is required to get the pension - I've seen that and do count under that situation. 2% Category.

but the employee has been retired for some time and is paying voluntary dues

[taxea]

so what does the IRC say about voluntary dues?

[JG EA]

but the employee has been retired for some time and is paying voluntary dues

Voluntary? So, like club dues? Then don't put them down. (However see ST's advice if there is no benefit in the 2% category.)

So, dues are spoken of under the employee information but notice the Other Expense category. Pub 17

Other Expenses (Line 23)
You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. On Schedule A (Form 1040), line 23, you can deduct expenses that you pay:

To produce or collect income that must be included in your gross income,

To manage, conserve, or maintain property held for producing such income, or

To determine, contest, pay, or claim a refund of any tax.

You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Some of these other expenses are explained in the following discussions.

If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses.

This is my justification for taking if they are required to be paid by the entity paying the pensions.