Union dues on a California return
Varies
Can You Write Off Union Dues on a California Return?
Short answer: Yes for state tax: California still lets employees itemize union dues and unreimbursed job costs above 2% of AGI.
W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
Union dues on a California return
Varies
Individuals / Personal Taxes
Yes for state tax: California still lets employees itemize union dues and unreimbursed job costs above 2% of AGI.
Business justification
Yes for state tax: California still lets employees itemize union dues and unreimbursed job costs above 2% of AGI. W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Category
- Personal Tax Deductions