It depends but you would only be able to deduct any allowable legal fees in the year you made the actual payments.
According to the IRS,
you are not
allowed to deduct these legal expenses
.
The
basic rule is that you can deduct attorney's fees you pay to:
- produce or collect taxable
income, or
- help determine, collect, or
obtain a refund of any tax.
Simply
put, you can take a deduction if you need an attorney's help to make money
you’ll have to pay tax on; or if an attorney helps you with a tax matter, like
representing you in an IRS audit.
So the legal fees incurred related to your immigration filings will be considered nondeductible personal expenses.
