I went through a divorce and paid legal fees. Are they deductible?

Legal fees for the divorce itself and for property settlement are NOT deductible. However, legal fees to collect TAXABLE income, such as alimony, are deductible as miscellaneous itemized deductions subtract to the 2% adjusted gross income (AGI) limitation. It you are unable to itemize your deductions, then none of your legal fees can be deducted.

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