Schedule F ( Form 1040: Fill & Download for Free

You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. You can also deduct legal expenses that are:Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business,For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, orTo collect taxable alimony.You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule.You deduct expenses of resolving non-business tax issues on Schedule A (Form 1040 or Form 1040NR).If you have a Unlawful discrimination claims, you may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U.S. Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year.You CANNOT deduct personal legal expenses such as those for the following: Custody of children. Breach of promise to marry suit. Civil or criminal charges resulting from a personal relationship. Damages for personal injury (except certain whistle-blower claims and unlawful discrimination claims). For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Preparation of a title (or defense or perfection of a title). Preparation of a will. Property claims or property settlement in a divorce. You can't deduct these expenses even if a result of the legal proceeding is the loss of income-producing property.See Pub. 525 and Pub. 17 for more information. Here are links to the website: www.irs.gov/pub/irs-pdf/p529.pdf Page 10https://www.irs.gov/pub/irs-pdf/p17.pdf Pages 202 & 204Hope this is helpful.