Can I deduct legal fees for divorce?
Maybe. It depends on the reason you incurred the fees. You cannot deduct the basic legal fees for divorce or court filing costs. However, you can deduct any fees including legal fees that were paid for tax advice related to the divorce or to help you get taxable alimony or spousal support. These legal fees for divorce are allowable only to the extent that their total in any one year exceeds two percent of adjusted gross income. Wellspring Divorce Advisors fees may also qualify under these rules. You should ask your attorney to generate detailed billing showing the portion of the bill related to deductible items.
Check out this article from Divorce Taxation expert Julian Block for more details.
Consult your tax preparer before taking any actions that may have tax consequences.