I have legal expenses (lawyer fees) in connection with a employment lawsuit by my ex employer. Is the legal fees tax deductible?

[RichardG]

You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax.

You can deduct legal expenses that are:

• Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business,
• For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or
• To collect taxable alimony.

If the attorney fees are not for one of the purposes (divorce, for example), the legal fees are not deductible.

In your case, the question turns on the exact nature of the dispute with your ex-employer, but it seems likely the legal fees are deductible.