Union dues are the cost of membership to belong to the union. The dues paid to the union by its membership help to pay for the cost of activities, education or events engaged in by the union members. L453 members paid $744 in dues for Calendar Year 2018.

Because union dues are unreimbursed employee expenses necessary for union membership, deducting union dues might be permitted. Consult a tax professional for details at it relates to your particular situation.