For 2023 tax year, Pub 529 States " Legal expenses that you incur in attempting to produce or collect taxable income ....... are miscellaneous deductions..... I read this to mean that a portion of the SSDI legal fee can be claimed as a misc deduction if a portion of the SSDI income is taxable. e.g. Assume 45% of the SSDI is taxable, then in this example, the dollar amount of 45% of the SSDI legal fee that exceeds 2% AGI can be claimed, assuming no other misc deductions to simplify this example . Do I understand this correctly?
