Unreimbursed Business Expenses

Question 1

Club Dues

Answer 1

California does not allow a deduction for dues paid or incurred for membership in any club organized for businsess, pleasure, recreation, or any social purpose.
This Includes clubs that discriminate.

This must be added back to California Income on Schedule CA 540, Part I, Section B, line 3/5/6.

Question 2

Exceptions to Clun Dues in CA

Answer 2

Chambers of Commerce, Civiv/Public Service Organization, Professional Organizations, Real Estate Boards, and Trade Associations.

Question 3

If using form 2106 and also use depreciation differences

Answer 3

must prepare a “prop forma” form 2106,
Form FTB 3885A “Depreciation and Amoritization Adjustments, will be required.