The National Directory of Certified Public Accountants

Ask A CPA - Can I Deduct...?

Divorce - Lawyer Fees

Generally, you may not deduct legal fees paid for arranging a divorce, separation agreement or for defending your spouse's demand for alimony. Only the fees to collect alimony or for tax advice are deductible as a miscellaneous itemized deduction subject to the 2% AGI limitation. Legal fees relating to child support are not deductible.

If you need professional help with "Can I Deduct...?" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.