Is a 1099 Misc form needed when lawyers fees are paid via retainer?

[jenz88]

In  Aug 2017 I hired a lawyer, who works at a firm, to assist me with landlord issues. I gave the law firm $2700 for the lawyers and her team to work on retainer. Total Fees that incurred for 2017: $1353 (lawyer 1) | $655 (lawyer 2).

If I do need to file, should I file two 1099s since I was billed by two lawyers?

[Phillip1 · Accepted solution]

If both lawyers work for the same firm (unless the lawyers are operating with separate entities in the same building) you would most likely issue a single 1099-MISC to the one firm. It may be worth contacting the firm to make sure how they would like the 1099-MISCs issued.