Tax planning services are deductible if they are directly related to your business. For example, fees paid to a CPA for creating a tax strategy, estimating quarterly taxes, or advising on business-related financial matters qualify as deductible business expenses. These services must pertain to business activities and should not involve personal tax matters. Keep clear records of invoices, descriptions of the services rendered, and any correspondence regarding the planning services. Personal tax planning fees are generally not deductible under current tax laws, so ensure you differentiate between personal and business tax planning expenses to maximize deductions. Proper documentation will help you avoid issues during IRS audits and ensure full compliance.