Can I deduct my 2018 self employed tax preparation fee even though I am paying the fee in 2019?

[SweetieJean]

Not on your 2018 return.

[mare1083]

Could I deduct the fee I paid in 2018 for the preparation for my 2017 return? It's paid in arrears essentially?

[Coleen3 · Accepted solution]

Your 2018 fee paid in 2019, if any is deductible on your Schedule C for the business portion only, in 2019. What you pay in 2019 is deductible in 2020. It only counts the year you pay it.