Are the costs of establishing a special needs trust tax deductible?

A special needs trust is a way to provide for a disabled person without making him/her ineligible for government benefits (such as Supplemental Security Income). The costs of setting up such a trust, just like the cost of writing a will, usually are not tax deductible. They are viewed as a nondeductible personal expense. However, to the extent that the attorney specifies the portion of fees related to tax advice, the portion can be deducted as a miscellaneous itemized deduction.