Trade or business reporting only. Report on Form
1099-MISC only when payments are made in the course of
your trade or business. Personal payments are not
reportable. You are engaged in a trade or business if you
operate for gain or profit. However, nonprofit organizations
are considered to be engaged in a trade or business and are
subject to these reporting requirements. Other organizations
subject to these reporting requirements include trusts of
qualified pension or profit-sharing plans of employers, certain
organizations exempt from tax under section 501(c) or (d),
farmers' cooperatives that are exempt from tax under section
521, and widely held fixed investment trusts. Payments by
federal, state, or local government.
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 7 of Form 1099-MISC, under section
6041A(a)(1).
Gross proceeds paid to attorneys. Under section
6045(f), report in box 14 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 7.
You can read more details: https://www.irs.gov/pub/irs-pdf/i1099msc.pdf
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