Guidelines Rule 9.5(2)(e)
Union dues may be deducted if they are deducted from wages or paid by the party to belong to a union.
Mandatory Occupational License Fees
Guidelines Rule 9.5(2)(d)
To qualify:
1. The party must be paying the mandatory license fees out of pocket and the fees are not reimbursed by the employer.
2. The party has not previously deducted such fees as a business expense on their tax return in arriving at their self-employment/business income.
Mandatory Pension Deduction
Pension contributions, voluntary or mandatory, are not allowed as deductions against income unless the party is not contributing to Social Security. For example, Iowa State Troopers are not required to pay into Social Security. They have their own pension fund. They may deduct what they contribute into their pension in an amount equal to Social Security deductions. Any excess that they pay in should be indicated as income to them that is not subject to tax. Enter this excess money in the "Other Income" field and uncheck the boxes.