CALIFORNIA FAMILY LAW
...Income Tax Matters
......Attorney Fees
.........Deductible Atty Fees [IRC §212]
............Prod. or Coll. of Income [IRC §212(1)]
4 Cards On This Topic:

Attorney fees for production of income (spousal support) are deductible.

Fees for acquisition or enforcement of spousal support are deductible.

Fees for unsuccessful attempt to secure spousal support may be deductible.

Fees paid by paying spouse seeking to reduce spousal support are nondeductible.