Professional and union dues belongs on Line 27a, other expenses.
Why line 27a
Dues to an organisation whose purpose is your trade or profession are deductible, and there is no dues line in Part II, so they are itemised in Part V and carried to line 27a. This covers trade associations, professional institutes and the union or guild a self-employed tradesperson or performer pays into. One piece of arithmetic usually applies: the share of your dues the organisation spends on lobbying is not deductible, and the organisation has to tell you what that share is, so deduct the net figure rather than the amount on the invoice.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so professional and union dues lands on Line 27a without you sorting it.
Start for freeWhat professional and union dues is confused with
- not deductible, not deductible
- Dues to a club organised for business, pleasure, recreation or another social purpose are never deductible, so a golf or athletic club fails while a trade association passes.
- Line 24a, travel
- The dues are line 27a but getting to the association's annual convention is travel on line 24a, with the registration fee itself back on line 27a.
Examples that belong on line 27a
- $540 annual Writers Guild dues for a freelance screenwriter
- $240 American Translators Association membership
- $180 of local carpenters union dues paid by a self-employed joiner
- $295 American Institute of Floral Designers membership
- $450 Realtor association dues less the lobbying share shown on the invoice
What does not belong here
- Country club, golf club, athletic club, airline club or luncheon club dues, which are not deductible.
- The lobbying and political share of association dues, which the association reports to you and you must back out.
- Chamber of commerce dues, which are deductible but are worth a separate Part V line so the lobbying split is visible.
- A charitable donation to the association's foundation, which is personal and goes on Schedule A.
The limit that applies
Amounts a trade association spends on lobbying and political activity are not deductible, and the association is required to notify members of that portion. Deduct dues net of it.
What to keep
Keep the dues invoice, which is also where the nondeductible lobbying percentage is disclosed. Note on it the figure you actually deducted so next year's return is consistent.
Other expenses on line 27a
| Expense | Line |
|---|---|
| a background check | Schedule C, Line 27a |
| a branded gift for a client | Schedule C, Line 27a |
| a business coach | Schedule C, Line 27a |
| a conference registration fee | Schedule C, Line 27a |
| a hot-desk day pass | Schedule C, Line 27a |
| a payroll service | Schedule C, Line 27a |
| a professional certification renewal | Schedule C, Line 27a |
| a stock photo license | Schedule C, Line 27a |
| a telephone answering service | Schedule C, Line 27a |
| a trade show booth fee | Schedule C, Line 27a |
| a translation service | Schedule C, Line 27a |
| an online course | Schedule C, Line 27a |
Related lookups
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so professional and union dues lands on Line 27a without you sorting it.
Start for free