Deducting Dues and Subcriptions

Dues you pay to professional, business, and civic organizations are deductible business expenses, as long as the organization's main purpose is not to provide entertainment facilities to members.

What Dues are Deductible?

This includes dues paid to bar associations, medical associations, and other professional organizations, as well as trade associations, local chambers of commerce, real estate boards, and business leagues. It also includes dues paid to civic or public service organizations, such as a Rotary or Lions club.

No Deduction for Certain Dues

You get no deduction for dues you pay to belong to other types of social, business, or recreational clubs—for example, country clubs or athletic clubs. For this reason, it's best not to use the word "dues" on your tax return, because the IRS might question the expense. Use other words to describe the deduction—for example, if you're deducting membership dues for a trade organization, list the expense as "trade association membership fees."

Deducting Subscriptions

You can deduct as a business expense subscriptions to professional, technical, and trade journals that deal with your business field.

Getting Help With Tax Deductions

Hiring the right tax professional is important because getting good tax help can translate into more money in your pocket. To learn more about tax deductions and credits, talk to a tax lawyer or other tax adviser.