When all else fails read the form instructions ...
Line 17
Include on this line fees charged by accountants
and attorneys that are ordinary
and necessary expenses directly related
to operating your business.
Include fees for tax advice related to
your business and for preparation of the
tax forms related to your business. Also
include expenses incurred in resolving
asserted tax deficiencies related to your
business.
For more information, see Pub. 334
or 535.
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
https://www.irs.gov/pub/irs-pdf/p334.pdf.
https://www.irs.gov/pub/irs-pdf/p535.pdf
