On my SSA-1099, box 3, Attorney fees $2,018.50 appear. The fees were for my disability attorney. In addition she charged me $120 directly related to medical records.

[user02sj]

How and where should I enter these figures?

[fanfare · Accepted solution]

Only if you itemize, you can deduct the attorney fee in proportion to the taxable amount of SS benefits  over the total SS benefits paid to you. 

It is a miscellaneous deduction also subject to the 2 % of AGI exclusion.

Only attorney cost related to taxable income can be deducted. Since SS Benefits are always to some fraction not taxed,  then your attorney deduction  is reduced by the same fraction.

[Update: the miscellaneous deduction subject to the 2 % of AGI exclusion has been eliminated]

[Sundance4]

SSA 1099  Feds charged me Attorney Fees  Where do I enter that amount as an itemized item

as you mention on Federal worksheet?

[DaveF1006]

@Sundance4 No, because of the Tax Cuts and Jobs Act (TCJA) passed in 2017, legal fees are no longer available as itemized deductions on a federal return. The act eliminated all miscellaneous deductions subject to the 2% AGI exclusion.

[ Edited 02/08/22|05:21 PM PST]

[TammyPalmer]

where do you input it on the SSA-1099 form in the software

[DoninGA]

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@TammyPalmer wrote:

where do you input it on the SSA-1099 form in the software

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Attorney fees are not reported on the SSA-1099.  You enter the SSA-1099 as received.  The amount in box 5 of the SSA-1099 is entered on your tax return.  Legal fees for SS benefits are not deductible on a federal tax return.

To enter Social Security benefits reported on form SSA-1099

Click on Federal Taxes (Personal using Home and Business)
Click on Wages and Income (Personal Income using Home and Business)
Click on I'll choose what I work on (if shown)
Scroll down to Retirement Plans and Social Security
On Social Security (SSA-1099, RRB-1099), click the start or update button

Or enter ssa-1099 in the Search box located in the upper right of the program screen. Click on Jump to ssa-1099