2016 Calendar Year Tax Deductible Dues:
Association membership dues are tax deductible to the extent they exceed 2% of AGI. The dues would go on Schedule A as a miscellaneous itemized deduction. Dues are only deductible for someone who itemizes on their tax return. You should provide this number to your tax preparer to determine if your dues are deductible.
Continuing full time member in 2016-2017 (i.e. joined prior to 2015-2016): $768.67
New full time member in 2015-2016 (i.e. deductions started November 2015): $870.27
New full time member in 2016-2017 (i.e. deductions started November 2016): $156.40
If you do not fall into one of the above categories, or are an ESP member, phone or email Lorrie Krejci, 402-346-0400; firstname.lastname@example.org.