If you received money in 2014 and paid income tax on it with your 2014 tax return, and paid it back in 2015, then you can make a claim of right payment on your 2015 return using one of the two procedures described below. If you already filed a 2015 return, you will have to file an amendment.
However, if the disability income was not taxed in 2014, you can't deduct the repayment. (You can't take something off your taxes if it was never on your taxes in the first place.)
Generally you can deduct attorney fees related to the collection of taxable income. Unfortunately, since you are ending up having to repay the money, it either was not taxed before, or you are going to deduct it now. Since you end up with no taxable income for this event, you can't deduct attorney fees as an expense.
