Line 23: Tax preparation fees

You can usually deduct tax preparation fees on the return for the year in which you pay them. Therefore, on your 2023 return, you can deduct fees paid in 2023 for preparing your 2022 return. These fees include the cost of tax preparation software programs and tax publications. They also include any fee you paid for electronic filing of your return.

Do not include on line 23 any tax preparation expenses that you already deducted on your federal income tax return using:

Schedule C, Profit or Loss From Business,

Schedule E, Supplemental Income and Loss, or

Schedule F, Profit or Loss From Farming.