I found this:

"Looking For Deductions and Exclusions
When it comes to tax treatment of patent costs, many related expenses are deductible, including attorney’s fees. Such legal fees are considered part of research and experimental costs, as defined by the IRS. Other deductible expenses include the costs of applying for the patent and the research required for patent development. If you had to hire outside experts, like an engineering firm, to develop the patent, those expenses, including salaries, are deductible as well. The cost of the materials used in creating the patent are also deductible expenses."