Only the business, rental or farm part. (US federal, 2025 tax year.)
- Business part: the IRS Instructions for Schedule C say to include on line 17 "Legal and professional services" fees for tax advice related to your business and for preparing the tax forms related to your business. IRS Publication 334 says the same for the part of the return relating to your business as a sole proprietor.
- Rental part: Schedule E, line 10 includes fees for tax advice and preparing tax forms related to rental real estate or royalty properties.
- Farm part: Schedule F has no dedicated line; the instructions list these fees under "Other expenses" (lines 32a–32f).
- Personal part: not deductible for individuals. IRS Publication 529 says tax preparation fees are a miscellaneous itemized deduction that can no longer be deducted, including tax software, tax publications and e-filing fees. IRC §67(h), as amended by P.L. 119-21, disallows miscellaneous itemized deductions for every tax year after 2017 — the suspension did not end after 2025.
Split one bill: ask the preparer to itemize by schedule, or allocate on a reasonable basis such as time spent, and keep a note. Example: a $600 invoice split $240 personal / $240 Schedule C / $120 Schedule E → $360 deductible.
Timing: under the cash method you deduct it in the year you pay it — a fee paid in 2026 for the 2025 return is a 2026 expense.
Canada: CRA guide T4002 — T2125 line 8860 "Professional fees (includes legal and accounting fees)" covers accounting fees and expenses for preparing and filing income tax and GST/HST returns for the business.
In ExpenseBot: preparer invoices and tax-software receipts that arrive in Gmail are captured into your Google Sheet and categorized for Schedule C. You can change the category or split a mixed invoice so only the business share reaches Schedule C totals; ExpenseBot does not work out the split for you or file your return.
Full guide: https://www.expensebot.ai/blog/are-tax-preparation-fees-deductible. Legal fees: https://www.expensebot.ai/blog/are-legal-fees-tax-deductible. Estimates — confirm with your tax professional.