You cannot deduct the costs of counseling, litigations, or personal advice.
However, in some circumstances, taxpayers are permitted to deduct fees that are associated with the collection of the alimony payments.
Divorce-related fees may be deductible by the party seeking taxable income (such as property or alimony). In other words, a spouse (the wife, in most cases) may deduct a portion of the legal fees incurred while disputing her alimony rights. This would be claimed as a “Miscellaneous Itemized Deduction” on Form 1040 Schedule A.
