Can I deduct lawyers fees paid to sue my school district for an out of district placement for my disabled son?

[Leonard · Accepted solution]

No, you can not deduct lawyer fees paid to sue your school district.

The Tax Cuts and Jobs Act of 2017 eliminated miscellaneous itemized deductions for tax years 2018 through 2025.

Prior to the 2017 Act, an individual taxpayer who took itemized deductions instead of a standard deduction could deduct legal fees that were greater than 2% of his or her adjusted gross income as a miscellaneous expense. After the 2017 Act, clients can no longer deduct legal fees as a miscellaneous expense even if they choose to itemize their deductions.

[Edited 03/09/2020 | 3:16 PM PDT]