Any attorney fees related to your SSA-1099 that are reported in your SSA-1099 will be shown in the Box 3 description.
The fees were paid directly to your attorney by the Social Security Administration, the amount will be shown in the description for Box 3 of the form, and already deducted from Box 5. You use the Box 5 amount as the taxable amount for your tax return.
This section of IRS Publication 915 has the explanations for what is included in each box of your SS....
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