The tax code pertaining to deductibility of most legal fees as a misc expense changed in 2018 due to passage of TCJA.
The Tax regs (AJCA, Section 703 of H.R. 4520, (Sec. 703)) pertaining to the above the line deduction for certain legal fees including "discrimination" cases/employment related benefits, civil rights, whistleblower etc. were passed in 2004 and no changes with TCJA.
Therefore, there really isn't any difference between the tax code in 2019 and now.
In my case my employer paid for my long term disability benefits so its 100% taxable to me.
IRS private ruling (number [removed]) agreed that legal fees incurred to obtain taxable employer sponsored benefits governed by ERISA (IRA, disability benefits and others) are deductible as an above the line deduction in accord with IRC Section 62(e)(18). My only question is whether the legal fees that are incurred outside of litigation, i.e. during the administrative appeal process, would also be considered aan above the line deduction.
