Are union dues deductible in 2018?

No, union dues are not deductible for federal income tax purposes for the 2018 tax year due to the changes implemented by the Tax Cuts and Jobs Act. Prior to 2018, taxpayers could deduct union dues as an itemized deduction, but the new law eliminated many itemized deductions for individuals, including those for unreimbursed employee expenses. Therefore, union members cannot claim a deduction for their dues on their federal tax returns for that year.