Where on my tax return do I deduct attorney fees for lump sum award for back years disability from SSA?

No, since the Tax Cuts and Jobs Act of 2017, you are no longer allowed to deduct legal fees on your federal tax return unless they are related to business income. 

Click here to learn more. 

If you file a state tax return, you may be able to use the deduction for your state return only. This is how to enter the amount in TurboTax:

1. Open your tax return and click on Federal Taxes, then Deductions & Credits.
2. Scroll down to Other Deductions and Credits, expand the section.
3. Click Start or Revisit to the right of Legal Fees.
4. Enter the amount of your legal fees and click Continue. 
    

Q. Where on my tax return do I deduct attorney fees for lump sum award for back years disability from SSA?

A. There is no allowable deduction for that.

Q.  So, the IRS can collect taxes TWICE on the same attorney fees?

A. Yes. But they don't "see it" that way.  It was income to you, so it's taxable to you. You then paid your lawyer (no different than paying your doctor or plumber)  for personal services.  So the lawyer then has his own income to pay taxes on.

But, for you there is a special tax calculation, on lump sum distributions, for back years. For most people, this greatly reduces the tax on the large amount received in a single year.