Can we deduct attorney fee 1851.00 that shows on form SSA-1099?

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Maybe. You may claim these legal fees as an itemized deduction to the extent of your taxable Social Security income. If none of your Social Security income is taxable, you can't deduct the legal fees. @TurboTaxVinceL provides additional guidance below. https://ttlc.intuit.com/replies/5378183