{"id":287012,"date":"2021-09-30T20:55:44","date_gmt":"2021-10-01T01:55:44","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/estate\/planning-an-estate\/are-estate-planning-fees-really-tax-deductible.html"},"modified":"2025-09-02T10:50:00","modified_gmt":"2025-09-02T15:50:00","slug":"are-estate-planning-fees-really-tax-deductible","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/are-estate-planning-fees-really-tax-deductible.html","title":{"rendered":"Are Estate Planning Fees Tax Deductible?"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n<div class=\"fl-page-articles fl-section-main fl-section-main-full-width\"><h1 class=\"fl-no-margin-top\">Are Estate Planning Fees Tax Deductible?<\/h1>\n\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/oni-harton-j-d\/\">Oni Harton, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/catherine-hodder-esq\/\">Catherine Hodder, Esq.<\/a>\n                | Last updated\n        <time>\n                            September 02, 2025\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n\n\n<div class=\"fl-key-takeaways fl-mb30\" data-testid=\"fl-key-takeaways\">\n    <div class=\"fl-card-content\">\n        <div class=\"fl-card-body fl-card-bg-teal fl-flex fl-flex-column\">\n                            <h2 class=\"fl-card-title fl-h2 fl-no-margin\">Key Takeaways<\/h2>\n                        <p>No, estate planning fees are no longer tax deductible under the Tax Cut and Jobs Act of 2017. This rule was made permanent by the One Big Beautiful Bill passed in 2025.<\/p>\n\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<p>Estate planning is an essential tool at any stage in your adult life. It allows you to settle your affairs and create a plan for your assets after you die. Unfortunately, estate planning fees are no longer deductible from your taxable income.<\/p>\n<p>The IRS allowed itemized deductions on eligible estate planning fees until federal tax law, the\u00a0<a href=\"https:\/\/www.congress.gov\/bill\/115th-congress\/house-bill\/1\/text\" target=\"_blank\" rel=\"noopener\">Tax Cuts and Jobs Act of 2017<\/a>\u00a0(TCJA), changed that rule.<\/p>\n<h2>Estate Planning Fees: Key Takeaways<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.findlaw.com\/estate.html\">Estate planning<\/a>\u00a0is a broad term. It refers to dispersing one&#8217;s property and assets upon their death.<\/li>\n<li>Settling an estate involves drafting legally enforceable documents such as wills, trusts, and advanced health care directives.<\/li>\n<li>Previously, the IRS considered estate planning fees to be tax deductible.<\/li>\n<li>The Tax Cuts and Jobs Act of 2017 made it harder to deduct estate planning fees, though it had a minimal effect on most taxpayers.<\/li>\n<li>The One Bill Beautiful Bill passed in 2025 made this rule permanent.<\/li>\n<\/ul>\n<h2>Estate Planning Deductions Before 2018<\/h2>\n<p>Before the\u00a0<a href=\"https:\/\/www.congress.gov\/115\/bills\/hr1\/BILLS-115hr1enr.pdf\" target=\"_blank\" rel=\"noopener\">tax reform changes<\/a>\u00a0took effect in 2018, some estate planning fees were eligible for itemized deductions per Internal Revenue Service rules. Less complicated measures, such as property or guardianship transfers, were not tax deductible. The IRS considered them personal expenses.<\/p>\n<p>Under\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-529\" target=\"_blank\" rel=\"noopener\">Schedule A rules for miscellaneous deductions<\/a>, the IRS allowed taxpayers to deduct some estate planning fees. These miscellaneous itemized deductions include expenses incurred due to:<\/p>\n<ul>\n<li>The production or collection of income, such as investment advice<\/li>\n<li>The management, conservation, or maintenance of any real estate considered income-producing property<\/li>\n<li>Tax advice, tax preparation, and accounting from a tax professional<\/li>\n<li>Legal expenses for the drafting of wills, trusts, powers of attorney, and other documents<\/li>\n<\/ul>\n<p>Suppose you hired an attorney to help establish an income trust for a beneficiary, typically a loved one or friend. Previously, you could have deducted the trust preparation and legal costs on your annual income tax return. However, now that the changes are in effect, estate planning costs are no longer deductible in this way.<\/p>\n<h2>Estate Planning Fees Are No Longer Deductible<\/h2>\n<p>The\u00a0<a href=\"https:\/\/www.irs.gov\/tax-reform\" target=\"_blank\" rel=\"noopener\">Tax Cuts and Jobs Act<\/a> changes are in effect. Thus, taxpayers can no longer deduct their estate planning fees as miscellaneous deductions. The legislation eliminated these <a href=\"https:\/\/www.irs.gov\/credits-deductions-for-individuals\" target=\"_blank\" rel=\"noopener\">deductions<\/a> beginning in 2018. This rule was set to sunset in 2026 but Congress passed the One Bill Beautiful Bill Act and this change was made permanent.<\/p>\n<h3>A Minimal Effect on Most Taxpayers<\/h3>\n<p>Previously eligible estate planning fees no longer qualify as <a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-are-itemized-deductions-.html\">itemized deductions<\/a>. But it may not affect most taxpayers.<\/p>\n<p>Before the reform, taxpayers were only allowed to deduct expenses related to the production of taxable income. To qualify, all miscellaneous expenses had to exceed 2% of the taxpayer&#8217;s adjusted gross income (AGI).<\/p>\n<p>A taxpayer&#8217;s AGI is used to determine taxable income. It&#8217;s calculated by taking their total income and subtracting adjustments such as:<\/p>\n<ul>\n<li>Pre-tax <a href=\"https:\/\/www.findlaw.com\/employment\/wages-and-benefits\/a-look-at-401-k-plans-for-employees.html\">retirement contributions<\/a><\/li>\n<li>Some medical expenses<\/li>\n<li><a href=\"https:\/\/www.findlaw.com\/family\/divorce\/spousal-support-alimony-basics.html\">Alimony<\/a><\/li>\n<li>Other deductible expenses<\/li>\n<\/ul>\n<p>These items are subtracted from a taxpayer&#8217;s taxable estate. Even after a taxpayer&#8217;s miscellaneous deductions cleared the 2% AGI bar, those deductions still had to exceed the taxpayer&#8217;s\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/the-standard-deduction.html\">standard deduction<\/a>\u00a0amount to qualify.<\/p>\n<p>With so many hurdles to clear, claiming these deductions was never easy. Thus, most taxpayers aren&#8217;t likely to miss them now that they&#8217;re gone.<\/p>\n<h3>Will Estate Planning Fees Ever Be Tax Deductible Again?<\/h3>\n<p>It&#8217;s possible.\u00a0Whether estate planning deductions are allowed again will depend on the political headwinds of the future and the legislation&#8217;s overall popularity among voters. In the meantime, taxpayers must find new ways to <a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/10-ways-to-reduce-estate-taxes.html\">save on their estate planning<\/a>. Talking to an attorney experienced in financial advising can help.<\/p>\n<h2>The Benefit of an Estate Planning Attorney<\/h2>\n<p>Estate planning is an essential but complicated process. Determining how to allocate your assets and property can lead to complex questions and difficult decisions. An\u00a0<a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">estate attorney in your area<\/a>\u00a0can draft documents, provide vital legal advice, and guide you through the process of settling your affairs. The right attorney can also advise advantageous estate planning techniques, such as charitable gifting.<\/p>\n<h2>Related Resources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/what-is-estate-planning.html\">What Is Estate Planning?<\/a><\/li>\n<li><a href=\"https:\/\/www.findlaw.com\/forms\/resources\/estate-planning\/reasons-estate-planning-is-important.html\">Four Little Known Reasons Why Estate Planning Is Important for Families<\/a><\/li>\n<li><a href=\"https:\/\/www.findlaw.com\/estate\/estate-planning-help\/what-is-a-beneficiary--a-simple-explanation.html\">What Is a Beneficiary? A Simple Explanation<\/a><\/li>\n<li><a href=\"https:\/\/www.findlaw.com\/estate\/probate\/what-is-probate-.html\">What Is Probate?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-up\" 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20.6839 11.2044 21 12 21L16 12V0.999995H4.72003C4.2377 0.994543 3.76965 1.16359 3.40212 1.47599C3.0346 1.78839 2.79235 2.22309 2.72003 2.7L1.34003 11.7C1.29652 11.9866 1.31586 12.2793 1.39669 12.5577C1.47753 12.8362 1.61793 13.0937 1.80817 13.3125C1.99842 13.5313 2.23395 13.7061 2.49846 13.8248C2.76297 13.9435 3.05012 14.0033 3.34003 14H9.00003Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3423\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"\/>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n    <\/div>\n    <span class=\"was-this-helpful__taken-action fl-text-sm-bold\"><\/span>\n    <div class=\"was-this-helpful__feedback-container\">\n        <div 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class=\"fl-editors-summary\" data-testid=\"fl-editors-summary\">\n    \n    <div class=\"fl-editors-summary-content\" data-testid=\"fl-editors-summary-content\">\n                    <h2>Can I Solve This on My Own or Do I Need an Attorney?<\/h2>\n                <div class=\"fl-editors-summary-content-main\" data-testid=\"fl-editors-summary-content-main\">\n            \n        <\/div>\n        <ul class=\"fl-list-style-none\">\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    <a href=\"https:\/\/www.findlaw.com\/forms\/estate-planning.html?fli=diyns\">DIY is possible<\/a> in some simple cases\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n   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