The basic rule is, "Legal expenses in connection with divorce, separation or
a support decree are personal expenses that cannot be deducted by either
spouse (Reg Section 1.262-1(b)(7)), except that (1) the part of legal fees
attributable to the production or collection of taxable alimony is
deductible by the payee spouse (Reg Section 1.262-1), and (2) taxpayer can
deduct fees paid to his attorney for tax research and advice relating to a
divorce and property settlement if the fee for the tax work is segregated,
but not legal fees he pays to his spouse's attorney for tax advice given to
the spouse."
Joanna D. Brick, Esq.
Law Office of Joanna D. Brick, Esq., L.L.C.
16-00 Route 208 South, Suite LL1
Fairlawn, New Jersey 07410
Phone: 201-773-6880
Fax: 201-791-5556
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Original Message------
My understanding is that only counsel fees relative to alimony are the only fees that are deductible. I always refer them to the tax expert.
Albertina Webb, Esq. , Wilentz, Goldman & Spitzer, P.A., 90 Woodbridge Center Drive, Suite 900, Box 10, Woodbridge, New Jersey 07095-0958 - (732) 855-6162; Fax: (732) 726-4707
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