We often get the question, “Am I able to take a tax deduction for attorney fees relating to my estate plan?”
Estate planning fees used to be tax deductible but no longer are.
Internal Revenue Service Publication 529 explains the latest rules regarding “miscellaneous itemized deductions.” That publication states you generally can’t deduct “legal fees related to producing or collecting taxable income or getting tax advice” or “tax advice fees.”
You may have heard a different answer or been able to take a deduction years ago; however, the law changed in 2017. Prior to the Tax Cuts and Jobs Act of 2017, the IRS allowed itemized deductions on eligible estate planning fees.
The One Big Beautiful Bill Act made this disallowance permanent. Therefore, if the legal fees are for non-business tax advice, they are generally not deductible.
