Starting Your Business/Keeping Tax Records
What are Business Expenses
Tax Preparation Fee
You can deduct as a trade or business expense the cost of
preparing that part of your tax return relating to your business
as a sole proprietor. The remaining cost is deductible on Schedule
A (Form 1040) if you itemize your deductions.
You can also take a business deduction for the amount you pay or
incur in resolving asserted tax deficiencies for your business as a sole proprietor.
Important References
Publication
535
Business Expenses
Form
1040 Schedule C Profit or Loss
from Business