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Are union fees tax deductible
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You can write off union fees tax as a business expense if    you're self-employed.

Nevertheless, according to the   Tax Cuts and Jobs Act (TCJA), which Congress passed into law on December 22, 2017, the majority of employees will no longer be able to deduct union dues on their federal tax return in tax years 2018 through 2025.

For those who are employed in one of the following particular occupations or circumstances, the job-related costs deduction is still available:

-military reservist  

-professional performing artist

-State or municipal government  employee paid on a fee basis.
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