2007 Income Taxes

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. Your dues are one sum for January-August 2007 plus a different sum for September-December 2007, because the calendar year overlaps two Association membership years. Use your paycheck stub to determine the deduction amounts for your 2007 taxes.

In late 2006, Congress extended the Educator Expenses Tax Deduction through 2007. 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 2007. 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 NEA Member Benefits Web site.