Social security disability pmts and legal fees

[cpabsd]

I think my brain is just tired... are the legal fees associated with collecting SS disability income deductible?  85% of the benefits are taxable for all years... I know the lump sum calculation but for this client, it doesn't change anything.  

Bonnie

[kathyc2]

They were deductible in past as part of 2% items on Sch A. 

[Randall]

Don't they pay the attorneys directly now and the amounts on the 1099-SSA net of those fees?

[kathyc2]

15 minutes ago, Randall said:

Don't they pay the attorneys directly now and the amounts on the 1099-SSA net of those fees?

It doesn't reduce the Box 5 benefits.  It does show in the box that explains the difference between Box 5 benefits and the amount paid, same as Medicare or tax withheld.