This tax information is from the Turbo Tax website
“Employee union dues are no longer deductible in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017. Prior to that, they were partially deductible as a miscellaneous deduction under the 2% rule.
If you are a teacher, instructor, counselor, aide, or principal that works at least 900 hours in a school that provides K–12 education, you can deduct up to $250 in unreimbursed expenses for books, supplies, and equipment used in the classroom.
Although the $250 deduction survived the Tax Cuts and Jobs Act signed into law on December 22, 2017, expenses above and beyond the $250 limit are no longer deductible in tax years 2018 through 2025. Prior to the tax law change, the excess qualified as a miscellaneous itemized deduction subject to the 2% limitation.”
NEA-NM will no longer be providing a “Dues Deductibility Notice” as we have in the past. We recommend that you consult a tax professional if you have questions about these issues.