Tax Preparation Fee Deduction for S-corp that no longer exists

[amfsbf1]

In 2024 I paid my CPA for preparing my 2023 S-corp tax return.  I had sold the business and let the S-corp retire at the end of 2023, so it no longer exists and no S-corp return is required any longer. The fee normally would have been a legitimate deduction on the following year's corporation return.  Is the fee I paid in 2024 for the preparation of the 2023 tax return deductible on my 2024 individual return, and, if so, where do I list the deduction?

[Vanessa A]

No.  You cannot deduct your S-Corp tax prep fees on your personal return.  Tax prep and accounting fees are not currently deductible on an individual tax return.