Legal Fees-Deduction

[Bird Legs]

Client, a sole proprietor, has been paying sub contract labor. The State Unemployment
Commission reclassified them as employees and is trying to collect state unemployment
tax. Client hires attorney to fight this.
Question: are these attorney fees deductible as a business expense?
Thanks

[OldJack]

Yes the attorney fees are deductible as business expense (1040 Sch-C) the same as if the client hired you to represent them.

[Bird Legs]

Old Jack

Thank you for yuur response.
By the way, are you related to Old Jack Daniels?

[OldJack]

By the way, are you related to Old Jack Daniels?

We become closely related every time I go to a bar.