Legal and Professional Fees for Your Business Go on Schedule C Line 17
Schedule C is the tax form you fill out for your business. You put what you pay accountants and lawyers for your business on line 17, which the form calls "Legal and professional services." That includes the cost of preparing the business part of your tax return. You write off the full amount for the business work.
What goes on line 17, "Legal and professional services"
- Your accountant or CPA
- A tax preparer's bill for your business taxes
- A lawyer for a contract, a lease, or a dispute with a customer
- A tax pro who helps when the IRS questions your business taxes
What goes on a different line
- Tax software, like TurboTax Other expenses list
- Postage and stamps Line 18, Office expense
- A subcontractor, freelancer, or virtual assistant Line 11, Contract labor
- A lawyer's fee to buy a building or equipment Not line 17. The fee adds to what the building cost
The "Other expenses" list is near the bottom of page 2 of Schedule C. Its total goes on line 27b.
What you can't write off
- A payment to the IRS for your income tax
- Legal fees for a divorce, a will, or other personal matters
Updated by Doug, owner of Shoeboxed. Rules from the IRS Schedule C instructions.
Costs that go on a different line
Tax software goes under Other expenses
The IRS puts tax software you use for your business on the "Other expenses" list, on page 2 of Schedule C. If you also use it for your personal taxes, write off only the business share.
Postage goes on line 18
Stamps and postage go on line 18, "Office expense," with your office supplies. See what goes on line 18.
A subcontractor, freelancer, or virtual assistant goes on line 11
People who do work for your business without being your employees go on line 11, "Contract labor." Your accountant and lawyer stay on line 17. See what goes on line 11.
A lawyer's fee to buy a building or equipment stays off line 17
A lawyer's fee for buying something for your business, like a building, counts as part of what the property cost you, so it stays off line 17. Give your tax preparer the lawyer's bill with the purchase papers.
A payment to the IRS for your income tax is not a write-off
Federal income tax stays off Schedule C. See which taxes you can write off.
Legal fees for personal matters are not a write-off
A divorce, a will, or other personal legal work is a personal cost. If one lawyer's bill covers business and personal work, write off only the business part.
Tax prep fees go on line 17 for the business part of your tax return
You can write off what you pay to prepare the business part of your tax return, which is Schedule C and the other business pages. Only the fee for those pages goes on line 17, so ask your tax preparer to list it on the bill.
If the IRS questions your business taxes and you pay a tax pro to help, the tax pro's bill goes on line 17 too.
Where 5 common professional bills go on Schedule C
Say you run a small house cleaning business. Here are five bills you paid in 2026. The amounts are an example.
| Who you paid in 2026 | Cost | Where it goes on Schedule C |
|---|---|---|
| A tax preparer's $500 bill ($300 of it for your business pages) | $500 | Line 17 gets $300 |
| A lawyer to write your customer contract | $750 | Line 17, Legal and professional services |
| An accountant to set up your books | $400 | Line 17, Legal and professional services |
| QuickBooks, at $35 a month | $420 | Other expenses list |
| A lawyer for your divorce | $3,000 | Not a write-off |
Line 17 gets $1,450, which is $300 for the business part of your tax return, $750 for the contract, and $400 for the accountant. QuickBooks goes on the "Other expenses" list. The other $200 of the tax preparer's bill and the divorce lawyer stay off Schedule C.
Postage, printing, and IRS payments don't go on line 17
1,799 Shoeboxed customers saved receipts in a category called Professional Fees in Shoeboxed from November 2025 to October 2026. The 5 sellers with the most customers in it were not lawyers or accountants. None of them go on line 17.
- The post office, 663 customers. Postage goes on line 18, "Office expense."
- FedEx Office, 358 customers. It can be shipping, printing, or copies, so sort each receipt by what you paid for.
- State and city offices, 225 customers. A yearly business license or fee goes on line 23, "Taxes and licenses."
- Intuit, 112 customers. TurboTax and QuickBooks go on the "Other expenses" list.
- The IRS, 78 customers. A payment for your income tax is not a write-off.
Type what you paid for in the box near the top of this page.
Shoeboxed Professional Fees receipts, November 2025 to October 2026
14,704
Professional Fees receipts
1,799
Shoeboxed customers who saved them
$78
for a typical receipt. Half cost more, and half cost less.
Shoeboxed customers with each seller in their Professional Fees category
None of these 5 sellers go on line 17.
- The post office (USPS) 663
- FedEx Office 358
- State and city offices 225
- Intuit (TurboTax and QuickBooks) 112
- The IRS 78
The 5 sellers with the most Shoeboxed customers in Professional Fees
| Seller | Customers | Receipts | Typical receipt | Half of receipts cost between |
|---|---|---|---|---|
| The post office (USPS) | 663 | 2,331 | $16 | $9 and $39 |
| FedEx Office | 358 | 1,192 | $39 | $14 and $55 |
| State and city offices | 225 | 454 | $98 | $30 and $300 |
| Intuit (TurboTax and QuickBooks) | 112 | 466 | $84 | $38 and $200 |
| The IRS | 78 | 190 | $3,000 | $658 and $9,500 |
Shoeboxed counted the receipts customers uploaded from November 1, 2025, to October 31, 2026, in their Professional Fees category. We matched each seller by the name on the receipt, and counted state and city offices as one group. The table shows the 5 with the most customers. Some receipts showed no total, so the dollar amounts leave those out.
Keep each lawyer and accountant bill for 3 years after you file
The IRS wants a record of each write-off, and in most cases you keep it for 3 years after you file. For a lawyer or an accountant, keep the bill that shows what the work was for, and the proof you paid it.
Forward the bills that come by email to Shoeboxed, and snap the paper ones with the Shoeboxed app. Our software reads who you paid, the date, and the total, and we keep each one for as long as you have an account. You can also invite your accountant in to see your receipts.
Every Shoeboxed plan comes with a 30-day, 100% money-back guarantee. See the plans.
6 common questions about legal and professional fees on Schedule C
Line 17, "Legal and professional services," is for accountants, lawyers, and tax preparers you pay for your business, including preparing the business part of your tax return. You write off the full cost of the business work. Legal fees for a divorce, a will, or other personal matters are not a write-off. Tax software goes on the "Other expenses" list.
Keep every receipt for your business in one place with Shoeboxed
Snap them with the app, forward the ones that come by email, or mail the paper ones to us in a Magic Envelope, and we scan them. We keep them all, ready for your accountant.
See how Shoeboxed keeps your receipts