USA Interest paid on personal loan used for ...

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I would like to know if interest paid on a personal loan is tax deductible? According to IRS you can deduct legal expenses which were spent to produce taxable income. Ex. Attorney fees to get alimony. Alimony is a taxable income. To pay attorney I took a personal loan where I am paying interest on this loan. Wondering if this interest is tax deductible in NJ??
Thank you.
 

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