Pub 529

Tax Preparation Fees 

   You can usually deduct tax preparation fees in the year you pay them. Thus, on
   your 1997 return, you can deduct fees paid in 1997 for preparing your 1996
   return. These fees include the cost of tax preparation software programs and tax
   publications. It also includes any fee you paid for electronic filing of your return. 

   Deduct expenses of preparing tax schedules relating to profit or loss from business
   (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and
   expenses (Schedule F) on the appropriate schedule. Deduct expenses of preparing
   the remainder of the return on line 21, Schedule A (Form 1040).