1099-MISC

[gpark0730]

I received a 1099-MISC of $25,000 by Washington state to reimburse me for my defense attorney fees incurred during a criminal trial.  We won the case because I was wrongfully charged for a crime I didn't commit.  Is this a taxable income?  If so, is there a way to deduct this amount like you do for gambling income?  I'd appreciate a response by anyone who knows about this.  Thanks.

[KrisD15]

No, attorney fees are not deductible unless paid as a business expense, paid for an unlawful discrimination lawsuit or against the US Government.

A state is not a US Government payer.