I have a client who received a W2 and a 1099 MISC for a lawsuit.  The 1099 MISC has a total amount in Box 3 as other income and in Box 10 an amount for proceeds paid to an attorney.  Box 18 also has the total amount for state income.  Can I deduct the amount of the proceeds from the attorney or is the client responsible for paying taxes on the total listed in Box 3?