Where do I put the cost of preparing my return?

Accounting fees are only deductible if they were incurred for “the purpose of earning income from a business or property”. So, while deductions for accountants’ fees are allowed if you have a small business, they will rarely be allowed in other circumstances.

If you have business income, you can report these on line 8860 (Legal, accounting, and other professional fees) in the Business Income section.