Can I deduct the money I paid to lawyers? I had to obtain legal guardianship of my 20 year old dependent daughter in 2017 due to a mental illness.

[Marketstar · Accepted solution]

Legal fees are generally not deductible on a personal 1040 return.

There are three significant exceptions

·         To produce or collect taxable income..

·         To determine, contest, pay, or claim a refund of any tax.

·         To receive tax advice and tax planning

Given the above, your legal fees would unfortunately not be deductible.

[dougweimer2003]

Publication 502 (for 2018) states:   You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. However, you can't include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care.

This to me seems to say that the fees paid to an attorney to gain guardianship are deductible, if guardianship was necessary in order for the mentall ill individual to obtain treatment.  Court costs also, I suppose.  But that other fees for the ongoing management of guardianship are not deductible. 

I have no legal or tax expertise, just reading what the IRS has written.   I would like to hear what others have to say on this.

[Critter]

You are quoting from the Sch A medical expenses section of the tax code ... the costs to get control for medical reasons could be a medical expense on the Sch A.