Payments to Lawyer

[ivankaczech]

We own rental in California  and  we had to evict our tenants. We payd our attorney over $600.

I don't know which 1099 we need to send him. 1099-NEC or 1099-Misc?

Also, I asked the lawyer to provide us with his TIN number but we have not heard from him.

How to get it? What to do if I don't receive it from him?

Thank  you.

[TomK2023 · Accepted solution]

"The term “attorney” includes a law firm or other provider of legal services. Attorneys' fees of $600 or more paid in the course of your trade or business are reportable in box 1 of Form 1099-NEC, under section 6041A(a)(1). "

"You may use Form W-9 to obtain the attorney's TIN. An attorney is required to promptly supply its TIN whether it is a corporation or other entity, but the attorney is not required to certify its TIN. If the attorney fails to provide its TIN, the attorney may be subject to a penalty under section 6723 and its regulations..."

IRS Pub. Instructions for Forms 1099-MISC and 1099-NEC (Page 2)

[ivankaczech]

Do I have to issue the form 1099 if I pay by Credit Card?

[MonikaK1 · Accepted solution]

If you paid the attorney over $600 in the course of your operating a rental activity, then you would need to issue the Form 1099, regardless of the method of payment.

In addition to the IRS Pub instructions provided by @TomK2023 above, see this article from the IRS website.