Can I write off a business legal retainer?

A business legal retainer is deductible if it is directly related to your business operations and is considered both ordinary (common and accepted in your trade or business) and necessary (helpful and appropriate for your business). For example, retainers paid for legal advice on contracts, compliance, or other business matters are typically deductible. However, legal fees related to personal matters or capital expenses are not deductible as business expenses.