[AcmeSalesRep]

[ QUOTE ]
They are both deductible.

If you itemize deductions you can deduct them on line 22 of schedule A. "Enter the total amount you paid to produce or collect taxable income" The caveat is that, that whole category has to be greater than 2% of your AGI.

[/ QUOTE ]

That whole 2% thing is gonna be a tough one...my wife just started working as a patent attorney...

Thanks for the info.

Acme