Legal Fees as a Tax Deduction
Which fees are deductible?
Fees for legal, accounting or professional fees for services related to securing, collecting, or establishing entitlement to spousal or child support payments are deductible from the recipient spouse’s income.
Are the payor’s legal fees deductible?
Legal costs incurred by the payor spouse/partner are not deductible.
Which fees related to support are deductible?
Legal costs incurred specifically for the collection or establishment of spousal or child support payments are deductible.
When do they have to be claimed?
These deductible expenses must be claimed in the tax year in which they are paid.
Which line are they claimed on?
They are claimed on line 22100 of the tax return.
Are payor fees deductible?
Legal expenses paid by the support payor, aimed at securing or establishing support payments, are not deductible.
Which fees related to spousal support are non-deductible?
Fees related to negotiating spousal support amounts that do not lead to a change or are not for the purpose of collecting late payments are non-deductible.