When you prepare your tax returns, ask your tax preparer whether you can deduct the legal fees you paid during the tax year to obtain support or a divorce. In most cases, you cannot deduce legal fees. However, under the Internal Revenue Service rules (I.R.C. Section 212)
In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year-
(1) for the production or collection of income;
(2) for the management, conservation, or maintenance of property held for the production of income; or
(3) in connection with the determination, collection, or refund of any tax.