Can I write off CPA consultation fees?

CPA consultation fees are deductible as a business expense if they are directly related to your trade or business. For individuals, these fees may be deductible if they are related to the determination, collection, or refund of any tax. However, due to the Tax Cuts and Jobs Act, miscellaneous itemized deductions, including tax preparation fees, are not deductible for individual taxpayers through 2025 unless they are related to a business or income-producing activity.