You should look at the list of items that are not deductible. Legal fees for divorce are in that list. Doesn't matter what % of agi they are. Carefully read the list of non-deductible expenses and read the part about divorce. Fees for that are not deductible no matter what % of agi they are.
thanks. I did look at the list. divorce is not deductible, I understand. But why does it say that you can claim the lawyer fees when lawyer is used for obtaining alimony? alimony was also part of the divorce. Sorry to be a pain but it is confusing how you cant use it for divorce but can claim for alimony. without a lawyer I would NOT have received alimony. thanks!