Are attorney fees to get social security/disability benefits no longer tax deductible?

[jeanmarc]

From what I understand, as of 2018, the Tax Cuts and Jobs Act got rid of this and attorney fees can no longer be claimed. I just want to make sure that is correct. Thanks!

[sjrcpa · Accepted solution]

Correct. Misc itemized dedcuctions subject to 2% AGI limit are no longer deductible.

[cyhaccountingser]

But, are they deductible for New York State itemized deductions? Are they still deductible for state itemized deductions even though they are not deductible on the Federal Schedule A?

[sjrcpa]

Social Security is not taxed by NY, so expenses to receive this income are not deductible.

[cyhaccountingser]

Thank you very much.