BobKamman
Level 15
‎02-07-2023 09:30 PM

Payments to attorneys.

 

The term “attorney” includes a law firm or other provider of legal services. Attorneys' fees of $600 or more paid in the course of your trade or business are reportable in box 1 of Form 1099-NEC, under section 6041A(a)(1).

 

Gross proceeds paid to attorneys.

 

Under section 6045(f), report in box 10 payments that:

  • Are made to an attorney in the course of your trade or business in connection with legal services, but not for the attorney’s services, for example, as in a settlement agreement;

  • Total $600 or more; and

  • Are not reportable by you in box 1 of Form 1099-NEC.

https://www.irs.gov/instructions/i1099mec#en_US_2022_publink100044444

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