Is employment based I-485 lawyer fee deductible?

[wolo]

I paid the lawyer fee for my employment-based I-485. Is this lawyer fee counted as a personal legal expense even though it's employment-based? Or is it deductible because it is employment-based? Thanks.

I understand that personal legal expenses are not deductible. But legal expenses to keep me working are deductible. Just not sure how to classify self-paid employment-based I-485 fee.

[DaveF1006]

No, the lawyer fee is a personal expense that is no longer tax deducible for an employee. It is merely a process for you to able to obtain an employment-based green card when you have a job offer from certain U.S. based employers. In turn, you would have to prove you have what is called “extraordinary ability” to come to the U.S. and continue developing your craft. 

Formerly, fees such as this could be deductible as employee business expenses but this is no longer available either as a miscellaneous deduction or an employee business expense. However, if you live in the states of Alabama, Arkansas, California, Hawaii, Minnesota, New York and Pennsylvania, these expenses may be deductible.