Legal fees for creating a will are generally considered personal expenses and are not deductible. However, if the trust is related to income-producing activities, such as managing rental properties or investments, some of the legal fees might be deductible as a business expense or investment expense. Keep in mind that miscellaneous itemized deductions, which include investment expenses, are subject to a 2% floor of your adjusted gross income and are currently suspended for tax years 2018 through 2025. So, for 2024, you wouldn't be able to deduct these expenses on your individual tax return.