Legal expenses have to be related to income producing activities to be deductible. Legal fees pertaining to guardianship would not be tax deductible. Please let me know if you have further questions.
You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care.
When I first answered this question only the first body part was posted.This is what I saw
"ARe legal expenses relating to a guardianship tax deductible for the person getting the guardianship? "
It appeared you were asking if legal fees were deductible as a legal expense (I saw no reference to medical). Now that I see the rest regarding the relation to medical expenses, my answer would change. Legal fees relating to commitment that you incur in order to authorize treatment for medical expenses would be a deductible medical expense. However, general guardianship legal costs would still not be deductible.