Legal fees are generally not deductible on a personal 1040 return..
There are two significant exceptions
- Legal fees are deductible if incurred to determine or collect any tax liability.
- Legal fees are deductible if the suit is to secure taxable income
Therefore legal fees in pursuit of alimony are deductible.
To deduct legal fees, you must itemize deductions on Schedule A, and the sum total of your miscellaneous deductions including your legal fees must exceed 2% of your Adjusted Gross Income.
