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Can I deduct fees paid to a tax preparer for filing 2017 taxes in 2018?
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No, this would be a miscellaneous itemized expense that was subject to the 2% threshold. These deductions are no longer deductible under the new tax laws.
"You can no longer claim any miscellaneous itemized deductions. Miscellaneous itemized deductions are those deductions that would have been subject to the 2% of adjusted gross income limitation."https://www.irs.gov/publications/p529
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