Security Clearance Expense
Last year I received a conditional offer of employment for a job that required a national security clearance. Because of some potentially disqualifying issues in my background, I paid a security clearance consultant to help me prepare my government security clearance application form (Standard Form 86--Questionnaire for National Security Positions). I subsequently received an interim Secret clearance and was hired. Before I could be issued a final Secret clearance, the Government wanted me to answer certain questions in writing in a sworn affidavit. I again paid a security clearance consultant to help me prepare the sworn affidavit.
Are the amounts I paid to the consultant deductible expenses, and if so, should they be listed at line 21 or line 28 of Schedule A? Thank you.