Are attorney and CPA fees deductible for divorce proceedings?

Q: Are attorney and CPA fees deductible for divorce proceedings? --L. Anderson, Hanover

The following answer was provided by Larry Carlton, CPA, Carlton & Duran CPAs, PC.

A: Generally professional fees related to a divorce are considered personal expenses and therefore not deductible. However most divorce work includes a substantial amount of tax planning as part of the negotiations. Ask the professionals for the percentage of their fees that represent tax advice and planning which can be deducted.