If you are trying to GET child support FROM your ex-spouse, you can claim legal fees incurred in that year. I don’t think you can carry forward any excess (unused) legal fees to another year, but that might be a question to ask a tax lawyer (if you have $5,000 or so to give them as a retainer…)
If you are the PAYER of child support TO your ex-spouse, you cannot deduct any of the legal fees you incurred. See link below - scroll down to “Legal and accounting fees”
You should also be able to claim any accounting fees paid in the year associated with seeking child or spousal support. Lawyers often seek the help of accountants to determine the payor’s income for support purposes, especially where that person has a corporation.
@timboufford -
Tim.
Interesting questions. Check for related ruling, administrative procedures, and Tax Ombudsman reports for similar situation. You may wish to ask a resource office or a rulings process to help you dig further. Please note that Taxpayer Review will adjust, allow, or disallow on tax years under review. for other years, up to 10 years, you would need to file a tax adjustment request. Previously we had to specify “Under taxpayer fairness provision”. Not sure what you need to reference now. Please note that spousal support and child custody / joint custody administrative procedures, rulings, and allowable appeals / objections have varied greatly during the past 20 years. These are complex situations with tips, traps, technical land mines, documentary evidence requirements, and hidden work arounds. You will need to dig further.