For the 2009 year, members should look at their final pay stub in 2009 to find their annual union dues paid.

Members may be able to deduct their union dues for 2009 income taxes. This includes NEA, OEA and Local dues. The deduction still has to run the gauntlet of the limitations on miscellaneous itemized deductions (deductible when “Miscellaneous” limited deductions exceed 2% of adjusted gross income). You can only claim union dues as a deduction if you use the Long Form 1040. On the Schedule A (Form 1040) - Itemized Deductions, the union dues are reported on line 21. Read more for Tax Chart.

Members that purchased qualifying education supplies qualify for an Educator Expenses deduction, regardless of whether they itemized their deductions. The maximum deduction is $250 per person. Be sure to review the tax form instructions for an explanation of the qualifying educators and qualifying expenses.

Further information concerning individual income tax deductions for union dues will be in the February edition of Today’s OEA. Consult your tax adviser regarding your personal return.

If you have any questions, please call the PAT office (503) 233-5018 and ask for Mary Berg, Membership Secretary.

Similar to last year, 100% of your dues are deductible. The amount of the deduction will be based on the actual dues paid in 2009. Please refer to the following chart for your deductible amount for those who were on a twelve-month contract for the 2008-2009 school year. If you aren’t sure what your deduction should be, please refer to your end of year pay stub for the last month you worked in 2009. If you are a substitute or extended responsibility person, you are on a ten-month contract and your dues are calculated differently. For these individuals, dues are withheld monthly and are listed on your pay stubs along with your salary. If you did not work every month, or you changed your dues status, calculate an appropriate percentage of the total listed below as your deductible amount. For example, if you substituted for four of the ten months of the 2008-2009 contract year, take 4/10ths of the $237.74 substitute deduction listed below to determine your deduction.