Can I deduct the costs / fees for my household employee payroll service? (Breedlove/HomePay?)

[mhaggans]

Can I deduct the service fees paid to a payroll service for a household employee?  I don't see a place to do it but it seems it should count as a business expense.

[RichardG]

Since the cost is for a household employee, it does not appear to be a business expense.  If you paid a fee for preparing employment tax forms, that fee is deductible under the heading tax preparation fees under Other Deductions & Credits.