Your employer shows the union dues deducted each pay period on your pay stub, and notes the annual amount you pay on your W-2 earnings statement at the end of each year. Your deductions for union dues are taken from your pay after-tax. This means your payroll taxes are calculated based on your regular earnings, then subtracted from your pay. The amount left over is what’s available for after-tax deductions. Because of this classification, union dues deductions do not affect how your gross wages or income taxes are calculated.
Gather your most recent paystub and W-2 form.
Look at your paystub deductions. Union dues are generally shown in a miscellaneous deduction category that is separate from your tax deductions. You might notice the name of your union on in the deductions area, or a “Dues” listing. The amount of your deduction for the pay period is shown near the entry.
Look at box 14 of your W-2 form. This is a box your employer uses to record information about your pay that does not affect your taxable income or taxes. The union dues deducted from your pay during the year are shown in this box. You may be able to deduct amounts shown in box 14 on your tax return, and union dues are included in this option. Union dues may be claimed as an itemized deduction on Schedule A with your federal tax return.
With a background in taxation and financial consulting, Alia Nikolakopulos has over a decade of experience resolving tax and finance issues. She is an IRS Enrolled Agent and has been a writer for these topics since 2010. Nikolakopulos is pursuing Bachelor of Science in accounting at the Metropolitan State University of Denver.