A financial institutions may charge reasonable handling fees for the maintenance and remittance of IOLTA funds. Service charges and handling fees for IOLTA accounts are deductible solely from the interest earned. Some firms may require additional services that have charges and/or fees that are not applicable to be offset against the IOLTA account interest dividends. Other fees and charges, such as check printing charges, funds transfers, etc., are considered ordinary business expenses of the attorney or law firm. These are fees would need to be charge to another non-IOLTA account in which the lawyer or law firm can pass on to their clients