Deductions & credits

First off - thanks so much for the help.  Just to add more clarity to ensure we’re aligned .... these are personal expenses vs business.  In an ongoing lawsuit, I incurred $20k in out of pocket legal fees.   Ultimately the two parties agreed to drop the suit in exchange for reimbursement of the $20k.   The settling company sent me a 1099 Misc.  I am essentially paying tax twice on those dollars as it stands now.   Am I just stuck?