Thanks Just-Lisa-Now-

Great link. It seems that business related attorney's fees are still deductible. Taxpayer is a Lyft rideshare driver and received a "Lyft Arbitration Settlement" reported on a 1099-misc Box 3 as other income, including his fees. lawyer sent an itemized statement, advising client to deduct fees on his tax return

The problem is that income on Box 3 is not subject to self employment tax so linking it to schedule C won't work. Can taxpayer deduct fees on Schedule C Line  17 "Legal and professional services," which also seems awkward because amount is not subject to self employment tax or is there anywhere to deduct on 1040?