Last year I paid a tax preparer to prepare some back filings as well as the filing for the year prior. How much of that is deductible? US, by the way.
Probably none. First, you need to itemize. But then, this deduction is subject to a 2% floor, i.e it's only deductible to the extent it exceeds 2% of your AGI. If these fees were on the high side, some might have exceeded this floor. And in that case you can use the entire amount spent when you start the math.
Update - David, I'm sorry if my answer appeared curt. All expenses you paid in 2014 are part of the math when doing your return due 4/15/15, even though the work was for older returns the tax guy worked on. The rest of my answer should be that you need to study where on Schedule A this flows to -
There are a few things that add up for this category. It then gets grouped and only what exceeds 2% of your AGI flows to the Schedule A numbers. For those already in the black via line 21, the result is all cost flows to the deduction. Without that, there's a good chance little to none will be helpful to you.