I found this lawyer's summary incredibly helpful on the point. Whether the LTD benefits are considered income depends on a few factors (grab your pay stub!). And if it is considered income, and the LTD benefits were paid in response to an ERISA denial, attorney fees and costs may be deductible above-the-line.
https://disabilitydenials.com/disability-insurance-claims/can-you-deduct-attorney-fees-and-expenses-...
