ThomasM125
Expert Alumni

Self employed

Most likely you would need to send the 1099-NEC to the law firm. You are required to send it to someone who you have paid $600 or more to during the year that performed services for you and was not an employee, or who was an attorney.

 

The legal expenses would be deductible if they were necessary and ordinary as it pertains to your business.

 

 

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