Can I Still Use 1099 Misc for Non Employee Compensation?
Nonqualified deferred compensation (box 14). You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.
How to report payments to an attorney on form 1099-nec?
To report payments to an attorney on Form 1099-NEC, you must obtain the attorney’s TIN. You may use Form W-9, Request for Taxpayer Identification Number and Certification, to obtain the attorney’s TIN. An attorney is required to promptly supply its TIN whether it is a corporation or other entity, but the attorney is not required to certify its TIN.
