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Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Settlement of attorney’s fees related to sexual harassment

No deduction for certain payments made in sexual harassment or sexual abuse cases. For amounts paid or incurred after December 22, 2017, new section 162(q) provides that no deduction is allowed under section 162 for any settlement or payment related to sexual harassment or sexual abuse if it is subject to a nondisclosure agreement.  In addition, attorney’s fees related to such a settlement or payment are not allowed as a deduction.