Attorneys Fees - Deductible?

You describe non-deductible personal expenses.

Since this is money related, wouldn't this be an itemized deduction subject to the 2% of AGI limitation (which often makes it useless anyway :).

Not necessarily. If the attorney who prepared the document is willing to break out the fee expended for providing tax advice or tax planning (typically quite low or zero for a revocable trust) or if the attorney will break out the fee expended for the management, conservation or maintenance of property held for the production of income (this would only be available if the trust was funded with income producing property) then there might be a deductible amount.

Usually, the amount is zero or negligible and attorneys don't break down their fee.

"Money Related" does not mean it is deductible.

Exactly. Though for me a primary purpose of the trust (when the trustor is married) is tax planning (in community property states it includes both income tax and estate tax planning), so I generally attribute a fairly large part of the fee to that. Merely avoiding probate can be done in other much cheaper ways.

Yup. That, too.

Stu