Attorney fees on SSA-1099

[Margaret CPA in OH]

A self-employed client severely injured while working filed for and finally received SS benefits. He calls it disability but it is a normal SSA-1099. It shows Attorney fees fo $6000 under the description of amount in box 3 (along with payments and MC Part B premiums). It also includes $7898.14 paid in 2012 for 2011. He said he did not begin receiving benefits until June 2012.

What, if anything, to do with the attorney fees?

[Jack from Ohio]

Schedule A subject to 2%

[Margaret CPA in OH]

Thanks, Jack. Rationale being protection of income, I presume.

[Jack from Ohio]

That would be correct.