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Treatment of Legal Fees Incurred by Individuals
The Tax Adviser (2007)
  • Annette M. Nellen, San Jose State University
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Publication Date
October, 2007
Publisher Statement
Copyright © 2007 American Insitute of CPAs.
Citation Information
Annette M. Nellen. "Treatment of Legal Fees Incurred by Individuals" The Tax Adviser Vol. 38 Iss. 10 (2007)
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