https://ttlc.intuit.com/community/self-employed-group/discussion/do-i-send-a-1099-nec/01/2835991#M7687 <P>I am a sole proprietor business in construction.&nbsp; I have paid attorney fees for defense against a lawsuit in process against the business. Do I need to issue a 1099 NEC to the law firm for the defense fees paid to them? Also are the fees deductible for the business.</P> Mon, 23 Feb 2026 10:05:46 GMT Sirvalli 2026-02-23T10:05:46Z https://ttlc.intuit.com/community/self-employed-group/discussion/do-i-send-a-1099-nec/01/2835991#M7687 <P>I am a sole proprietor business in construction.&nbsp; I have paid attorney fees for defense against a lawsuit in process against the business. Do I need to issue a 1099 NEC to the law firm for the defense fees paid to them? Also are the fees deductible for the business.</P> Mon, 23 Feb 2026 10:05:46 GMT https://ttlc.intuit.com/community/self-employed-group/discussion/do-i-send-a-1099-nec/01/2835991#M7687 Sirvalli 2026-02-23T10:05:46Z https://ttlc.intuit.com/community/self-employed-group/discussion/re-do-i-send-a-1099-nec/01/2836070#M7688 <P>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.</P> <P>&nbsp;</P> <P>The legal expenses would be deductible if they were necessary and ordinary as it pertains to your business.</P> <P>&nbsp;</P> <P>&nbsp;</P> Thu, 26 Jan 2023 22:29:28 GMT https://ttlc.intuit.com/community/self-employed-group/discussion/re-do-i-send-a-1099-nec/01/2836070#M7688 ThomasM125 2023-01-26T22:29:28Z