Only if you itemize, you can deduct the attorney fee in proportion to the taxable amount of SS benefits over the total SS benefits paid to you.
It is a miscellaneous deduction also subject to the 2 % of AGI exclusion.
Only attorney cost related to taxable income can be deducted. Since SS Benefits are always to some fraction not taxed, then your attorney deduction is reduced by the same fraction.
[Update: the miscellaneous deduction subject to the 2 % of AGI exclusion has been eliminated]
