Hi Terry,

Thanks for answering. Yes, I had already read 925 and had determined I could deduct the fees. What I'm asking is how to technically deduct this as an adjustment to income since there is no 'attorney fees' or blank line in the 'Adjustments to Income' tax form.  I think I'll just have to show it as a negative in 'Other Income' . . .?

My 2nd question is can I deduct the 2018 retainer fees in 2019 since they are the UDC costs.

Thx!