The 2018 Virginia Schedule A
Itemized Deductions has conformed to the Federal Schedule A (Form 1040) Itemized Deductions.
Prior to the Tax Cuts and Jobs Act, legal fees were deducted under the Job Expenses
and Certain
Miscellaneous
Deductions section of the Schedule A. These deductions were reduced by 2% of a taxpayer's gross income.
Tax reform has eliminated the miscellaneous section; therefore, the legal fees are no longer deductible.