Since the introduction of the Tax Cuts and Jobs Act of 2017, tax preparation fees are no longer deductible on personal taxes in the United States. However, self-employed individuals and business owners can still deduct their tax preparation and consultant fees as a business expense. This includes fees paid for tax planning, compliance, or audit representation.
Note that you can only deduct the cost of tax preparation fees that are directly related to your business or employment. For example, if you hire a tax consultant to help you with your personal taxes, you will not be able to deduct the cost of the consultation.