Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Employee Business Expenses

Professional Dues

Deductibility of Professional Dues

Service members, including members of the Armed Forces, can deduct dues paid to professional societies that are directly related to their trade or business.

However, they cannot deduct amounts paid to an officers' club or a noncommissioned officers' club.

Example

Lt. Walker, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers.