Pub 529 states:
You may be able to deduct, as an adjustment to income on your Schedule 1 (Form 1040 or 1040-SR), or Form 1040-NR, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U.S. Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. However, the amount you can deduct on your Schedule 1 (Form 1040 or 1040-SR), or Form 1040-NR, is limited to the amount of the judgment or settlement you are including in income for the tax year. See Pub. 525 for more information.
These deductions are no longer reported on Schedule A. Rather, they are an adjustment to income on Schedule 1, line 8.
To enter the adjustment:
- Under the Federal menu, choose Wages & Income
- Expand the menu for Less Common Income
- Click Start/Revisit next to Miscellaneous Income, 1099-A, 1099-C
- Click Start/Revisit next to Other reportable income
- Any Yes
- On the following screen, give a description and enter the dollar amount as a negative number
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