If you successfully exceed that 2 %, you can deduct 3 types of
fees: 1)
fees you paid for tax
planning (such as consultation with your CPA during your divorce to determine the best property settlement payout), 2)
fees you paid to obtain taxable income (such as your attorney
fees for collecting spousal support, if you are the recipient), and 3)
fees you paid for securing an interest in a
qualified retirement plan (such as those paid to divide your and your ex-spouse's defined contribution
plans).