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TCJA Eliminates All Miscellaneous Itemized Tax Deductions

The new Tax Cuts and Jobs Act (TCJA) passed by Congress eliminates all miscellaneous itemized deductions that used to be deductible when in the aggregate they exceeded 2% of adjusted gross income.  One of those many deductions is the deduction for professional association membership dues.  If someone wants to deduct pending 2018 dues, it is necessary to pay the dues by December 31, 2017.  This would apply to NYSDA dues too.  If you own your own dental practice, you can still claim professional association dues as a necessary business expense, but if you are an employee of a dental practice that deduction will disappear starting January 1, 2018.  Therefore, you should consider paying your 2018 NYSDA dues by December 31, 2017, if you want to use that deduction on your 2017 taxes before it vanishes in 2018.