NASE Blogs

Deducting Dues

Apr 14, 2010
Q: I'm working on my taxes, and I wonder this every year but forget to ask; can I deduct the cost of my NASE membership dues?

A: You can deduct membership dues for business associations like the NASE on your Schedule C as a business expense.  However, keep in mind that any amount of those dues that is used by the association to pay for lobbying efforts is not deductible.  For example, the NASE has determined that $7 of each member's annual dues goes toward lobbying.  To deduct your membership cost, total up your dues payments for the year, and then subtract $7 from that total.  You can put that new amount on line 27, "Other Expenses," and also be sure to add a detail entry on line 48, Part V for business association dues.