Attorney fee deductibility

[11Buster]

So it appears under code section 62(a)(20) attorney fees are still able to be deducted above-the-line if fees are related to discrimination lawsuits.  If a taxpayer won a disability settlement from a third party insurance carrier, does this fall under this code section?  Assuming it does, I would assume it would be shown on Schedule 1 of form 1040, line 24z, with a description of "expenses deductible under IRC 62" as it might also be covered under section 62(e), specifically (18)..?

[sjrcpa]

"If a taxpayer won a disability settlement from a third party insurance carrier,"

I think they won their case against the party who discriminated. Then that party's insurance carrier paid up.

[11Buster]

Well, the fact that the insurance company canceled her (as this multi-billion company is supposedly known for), I guess is "discrimination" in that she, along with others if rumor has it was singled out.  Meaning, not all policy claimants over time, have been canceled 100%.  Would you show on schedule and word as I had suggested?

[sjrcpa]

What kind of discrimination?

[11Buster]

Cancelling her policy with no cause.  The attorney fees mentioned were to get the company to reinstate, now they are going to pay out a lump sum of 1/4 million to sever ties.

[sjrcpa]

Under what subsection of 64 62(e) does this unlawful discrimination fall?

EDIT: I see you said (18)

[sjrcpa]

I think it goes on Line 24h

[11Buster · Accepted solution]

It's actually under IRC 62 as mentioned.....but yes, that is even a better line to put on.  Thanks!