| Entire CPA fee deductible business expense for amended return?
Returns were initially filed as 1065 partnership for LLC, and 1040 for married couple. CPA prepared amended 1040 return - no LLC return. Can 100% of CPA fee for amended 1040 be deducted as sole proprietorship's business expense or must expense still be split 50/50, 1/2 sole proprietorship, 1/2 married couple? | 
