Business & farm

Legal fees that are NOT deductible
Any legal fees that are related to personal issues can't be included in your itemized deductions. According to the IRS, these fees include:

Fees related to nonbusiness tax issues or tax advice.
Fees that you pay in connection with the determination, collection or refund of any taxes.
Personal legal expenses, including:
Child custody
Purchasing real estate
Breach of promise to marry
Civil or criminal charges related to personal relationships
Personal injury
Title preparation
Estate planning such as will preparation
Property claims or settlements
Divorce
Fees for defending civil or criminal charges that arise from your participation in a political campaign