Is the employee portion of unemployment insurance contributions
deductible for federal income tax purposes?
Please remember we are not experts in federal tax law. However,
we have been told by the Internal Revenue Service, that employment
security contributions can be deducted on the federal individual
income tax return, Form 1040, under Schedule A, line 8 (other
taxes). They have even provided copies of three Revenue
Rulings (81-192, 81-193,
81-194) to support this advice.