Dues and Subscriptions
Dues
Certain dues are deductible; others are not. Dues paid to unions are deductible. If you pay dues to professional, business, or civic organizations, they, too, are deductible, as are dues to the following:
However, no deduction is allowed for dues to other types of clubs, such as athletic, sporting, airline, hotel, or other recreational clubs, even though membership is for business.
Subscriptions
The cost of subscriptions to business or professional publications is deductible. However, if you are on the cash basis and prepay subscriptions—that is, your subscription covers a period of more than 1 year—your deduction may be limited to the cost related to 1 year. You can deduct an allocable portion of the subscription cost in each succeeding year.
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