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Deductions & credits
Unfortunately, no.
The Tax Cuts and Jobs Act of 2017 eliminates miscellaneous itemized deductions as part of individual tax reform.
Prior to this, an individual taxpayer who took itemized deductions instead of a standard deduction could deduct legal fees that were greater than 2% of his or her adjusted gross income as a miscellaneous expense. Now, taxpayers can no longer deduct legal fees as a miscellaneous expense.
‎February 8, 2020
7:44 AM