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no it is a personal expense.
Legal fees are tax-deductible if the fees are incurred for business matters. The deduction can be claimed on business returns (for example, on Form 1065 for a partnership) or directly on the Schedule C of personal income tax returns.
Legal fees related to personal issues are generally not deductible. There are certain exceptions, including legal expenses that were incurred from your trade or business.
In December 2017, Congress passed the largest tax reform bill in over 30 years. Included in the bill was the suspension (repeal) of several federal deductions for tax years 2018–2025. which included Employee expenses and other miscellaneous deductions subject to the 2% limit that allowed the deduction for Legal fees related to producing or collecting taxable income or getting tax advice.
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