It is my understanding that legal fees related to the cost of tax advice to a divorce are deductible. What other legal fees incident to protection of income are deductible? Are legal fees incurred to protect business income deductible in a SubS Corporation or deductible on the individual's Schedule A 1040? My client's wife has a forensic accountant stating he makes $17,000 a month ($204,000/year) but his 1040 for 2010 shows only $92,600 ($57,500 W2 income and $35,100 K1 income from the SubS. He is trying to protect his Corporations's income and avoid paying excssive spousal support which is bankrupting his business.