Leonard
Intuit Alumni

Get your taxes done using TurboTax

You do not report this amount it is not income you have received.  The amount in Box 14 is the fee paid to the attorney.

The IRS instructions for Form 1099-MISC box 14 states that

"...Box 14. Gross Proceeds Paid to an Attorney Enter gross proceeds of $600 or more paid to an attorney in connection with legal services (regardless of whether the services are performed for the payer)..."

View solution in original post