Association Dues and Your Income Tax

For All Tax Years: Association members can deduct the total of your unified dues (Local-UniServ-CEA-NEA) as a miscellaneous itemized deduction on your federal income taxes, but not as a charitable contribution. Dues are one sum for January-August plus a different sum for September-December because the calendar year overlaps two Association membership years. Use your paycheck stub to determine the deduction amounts for your annual income tax filing.

For Tax Year 2009: NEA helped Association members get continued tax relief in Congress by securing an extension of the deduction for instructional materials and classroom supplies which was set to expire. Teachers and paraeducators can deduct up to $250 for out-of-pocket classroom expenses as the "educator expense deduction" if you worked at least 900 hours in 2009. Your qualified expenses are subtracted when figuring your adjusted gross income. You must file IRS Form 1040 to take the deduction (claim the $250 on line 23); it cannot be claimed on Form 1040A. For more information, go to the IRS Tax Topic #458, Educator Expense Deduction.