**Tax Year 2017 and Earlier** Court ordered fees

[jtlambtt]

During an alimony trial, the Court ordered me to pay my ex-wife's attorney fees. Are payments of these legal fees considered alimony on federal tax returns?

[MichaelL1 · Accepted solution]

FOR TAX YEAR 2017 AND PRIOR

No they are not considered alimony and are non-deductible to you.

Legal fees are generally not deductible on a personal 1040 return..

There are two significant exceptions

• Legal fees are deductible if incurred to determine or collect any tax liability.
• Legal fees are deductible if the suit is to secure taxable income -so if the x-wife had to pay them, they would be deductible to her, however they are considered a personal non-deductible expense to you.
  

Therefore legal fees in pursuit of alimony are deductible.

To deduct legal fees, you must itemize deductions on Schedule A, and the sum total of your miscellaneous deductions including your legal fees must exceed 2% of your Adjusted Gross Income.