No. 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
In general, only legal fees that are related to your business, including rental properties, can be deductions. This is true even if you didn't win the legal case in which the legal fees were incurred.
Can I Deduct Legal Fees on My Taxes?