According the IRS,
"You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business. You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions."
The entry is made on Schedule C, Part II, line 17: Legal and professional services. To enter the business portion, go to:
- Business
Tab at the top>>
- I'll
Choose What I Work On>>
- Business
Income and Expenses - Update>>
- Edit -
Your business taking the deduction>>
- Business
Expenses - Other Common Business Expenses>>
- Legal and Professional Fees