Thank you. These are attorney fees as they related to a lawsuit involving personal physical injury. I thought it is deductible per IRS 2018 Itemized Deductions, Schedule A, Line 16, Misc Deductions.
However, you may be right, and the law under Trump is (surprise) not clear. What's insane is a $100,000 settlement which requires $40,000 is attorney expenses (gross negligence), the plaintiff is required to report $100,000 in 1099-MISC income, though only received net $60,000.
