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Since you're actually paying the tax prep fee in 2017, it is deductible on your 2017 return. The fee you can deduct on the 2016 return is what you paid a year ago to prepare the 2015 return.
Since you're actually paying the tax prep fee in 2017, it is deductible on your 2017 return. The fee you can deduct on the 2016 return is what you paid a year ago to prepare the 2015 return.
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