CALIFORNIA FAMILY LAW
...Income Tax Matters
......Attorney Fees
.........Nondeductible Atty Fees
 12 Cards On This Topic:
  • Under the "origin of the claim" test, legal expenses paid to defeat claims arising from a marital relationship are personal and nondeductible.
  • Legal fees seeking to reduce, resist, or recoup alimony are not deductible.
  • H's payment of W's attorney fees pursuant to judgment is not deductible as alimony.
  • Attorney fees in dissolution claimed as business deduction disallowed as personal expense.
  • Fees paid by paying spouse to attorney for supported spouse are nondeductible.
  • Fees paid to avoid spousal support are nondeductible.
  • Fees for successfully resisting suit to set aside antenuptial agreement are nondeductible personal expenses.
  • Fees paid to collect temporary alimony when H and W file a joint return are nondeductible.
  • Fees related to child support are nondeductible because child support is nontaxable income to supported spouse.
  • Fees paid by paying spouse to attorney for supported spouse are nondeductible.
  • Fees to resist claims made by spouse are nondeductible.
  • Nondeductible attorneys' fees.


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