The tax laws that passed for 2018 and beyond eliminated legal fees as a deduction for your federal return.
In December 2017, Congress passed the largest tax reform bill in over 30 years. Included in the bill was the suspension (repeal) of several federal deductions for tax years 2018–2025, which we've summarized below.
Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018–2025.
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