Are the legal fees incurred or paid for collection of Social Security Benefits deductible?
Personal legal fees are not, generally, deductible. However you may deduct legal fees incurred or paid for the production or collection of taxable income. The portion of the legal fees that is deductible would be proportional to the taxable part of your Social Security benefit collected. The deduction is taken on line 22 of Form 1040 Schedule A (PDF), Itemized Deductions, subject to the 2% of Adjusted Gross Income Limitation. For more information, refer to Publication 529 (PDF), Miscellaneous Deductions; and Publication 915 (PDF), Social Security and Equivalent Railroad Retirement Benefits.
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