An IRS regulation allows self-employed persons a deduction for dues paid to certain organizations, provided membership is required or helps you perform your business duties. In other words, the main purpose must NOT be providing entertainment to members or their guests. The Tax Cuts and Jobs Act does not change the prior law disallowing a deduction for dues or membership fees for:.
Form instructions for tax year page 15 state the following regarding membership dues:. This includes country clubs, golf and athletic clubs, airline and hotel clubs, and clubs operated to provide meals under conditions favorable to business discussion.
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Please reference the Terms of Use and the Supplemental Terms for specific information related to your state. Grow Your Legal Practice. Meet the Editors. Deducting Dues and Subcriptions. Learn which types of dues you pay to professional, business, and civic organizations are deductible business expenses. This includes dues paid to: bar associations, medical associations, and other professional organizations trade associations, local chambers of commerce, real estate boards, and business leagues, and civic or public service organizations, such as a Rotary or Lions club.
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