In 2007 my employer sponsored me for an H1B visa. We made an agreement that I would pay all of the lawyer fees (document prep and filing fees) for filing the H1B visa with the immigration office. Am I able to deduct the legal fees I paid? Where do I enter the deduction? On Schedule A Employee Business Expenses Line 7 'Other' or Schedule A Miscellaneous Expenses Line 17 'Certain attorney and accounting fees'?