My friend in 2017 opened her own law firm. She received a form 1099-MISC with amount in Box 14 "Gross Proceeds Paid to an Attorney" which was a settlement fee. Let's say it was 30k. 2/3 of that amount she transferred to her client. 1/3 she took for herself. Does she only have to report in box 14 10k or 30k?
