You can only deduct the part of the fee that was used to determine tax or tax advice. You must make a determination if any or all or the fee was used for that purpose - and divide it respectively.
Generally, divorce fees and other expenses paid in connection with divorce are not deductible.
Exceptions:
• Fees paid to determine tax or for tax advice on federal, state, or local taxes of any type are deductible.
• Fees paid to get or collect alimony are deductible.