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Tax preparation fees are normally deducted on Schedule A. You can allocate a portion of the fees on Schedule C, depending on complexity of your return and Schedule C. If your primary source of income is from your small business, I would allocate between 50 - 75% of the fees to Schedule C and rest to Schedule A. You can deduct it as legal and professional or as tax preparation fees in section V - Other expenses.
It could be both, depending who prepares your tax return, both ways are acceptable.
According to Schedule C instructions, line 17:
Include on this line fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business. Include fees for tax advice related to your business and for preparation of the tax forms related to your business. Also include expenses incurred in resolving asserted tax deficiencies related to your business.
If it is for homework, go with line 17.
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