If you are on full-time active duty, normally you cannot deduct the cost or
upkeep of your uniforms. But if you are a reservist, and military regulations
restrict you from wearing your uniform except while on duty, you can claim a
deduction for your expenses if they are not reimbursed.
Protective Clothing
You can deduct the cost of required protective equipment such as safety
shoes or boots, safety glasses, hard hats, and work gloves, if they are
required for your work. Examples of workers who would normally be able to
deduct these expenses include carpenters, construction workers, welders,
electricians, cement workers, machinists, equipment operators, pipe fitters,
truck drivers, and fishing boat crew members.
Union Dues
Initiation fees and dues you pay for union membership are deductible.
Assessments for benefit payments to unemployed union members are also
deductible. But if part of an assessment is to fund the payment of sick,
accident, or death benefits, that part of the assessment is not deductible.
Contributions to a union pension fund are not deductible, even if they are
required by the union.
Dues to Professional Organizations and Chambers of Commerce
Dues you pay to professional organizations, chambers of commerce, business
leagues, civic or public service organizations, trade associations, boards of
trade, and real estate boards, and similar organizations are deductible if
membership helps you carry out the duties of your job. In this case, membership
does not have to be required by your employer. The test is whether membership
contributes to effectively carrying out your duties, and therefore should be
related to your line of work.
Any amounts you pay for lobbying or political activities are not deductible.
And, you cannot deduct dues paid to an organization if its main purpose is
conduct entertainment activities, or to provide members with access to
entertainment facilities. Out-of-pocket expenses you pay at such facilities may
be deductible entertainment expenses, subject to the rules and limitations on
these expenses.