Can legal fees for a whistleblower award be deducted even if I don’t itemize?

Legal fees paid in connection with certain whistleblower awards are deductible from gross income; no itemizing is required. One such deductible award is a “Section b” award (which is a mandatory award if certain conditions are met) through the IRS Whistleblower Office; an award under a “Section a” award (which is a discretionary award) does not allow legal fees to be deducted above-the-line. If deductible, the amount you can claim is limited to the amount of the award included in gross income.