Deducting Tax prep fees for trust

[FlashF22]

We did not know that we were supposed to file taxes for a trust for 5 years (elderly parent had H&R Block do personal taxes & was never told about it).  We hired a tax professional last year to file all the back returns & appeal to the IRS.  Can all those fees be deducted from this year's return for the trust?  Or, just the fees to file the 2015 return?
Thanks!

[tagteam · Accepted solution]

" Can all those fees be deducted from this year's return for the trust?"

Yes, they can. Provided the trust is using the cash method of accounting (any other method would be rare), tax return preparation costs incurred by the trust would be deductible in the tax year they were actually paid.