Actually, even after 2017 tax reforms, *CERTAIN* narrow types of attorney's fees can still be deducted above-the-line, particularly if the attorney's fees were part of an award/judgment pursuant to certain civil rights litigation (see https://www.americanbar.org/groups/business_law/publications/blt/2019/11/gross-recoveries/).
However, the IRS did indeed do away with the lines on Schedule 1 form 1040 to make those deductions straightforward, which they're now very messy. I recently received a judgment against a former employer for wrongful termination/discrimination under the Americans with Disabilities Act, for which the court/judge specifically awarded attorney's fees in addition to back pay and compensatory damages (pain and suffering). However, the unscrupulous former employer then issued one 1099-MISC lumping everything together, including the attorney's fees that were paid directly to the attorneys pursuant to this civil rights claim.
The IRS no longer makes it straightforward as to how to list that "above-the-line deduction" for attorney's fees on 1040 Schedule 1, BUT NEITHER DOES TURBO-TAX/INTUIT. And that's what I'm struggling to figure out now...
