Refund of attorney retainer fee - possible issue of 1099 or not

[Exumas]

I will be receiving a $10K refund of an attorney retainer fee paid in 2022, as employment case moved to full contingency with settlement award in 2023.   Attorney will refund my original $10K retainer yet I am unsure if his accountant will issue a 1099 or not for this $20K and have trouble getting my attorney to ask his accountant.   He thinks I am overthinking this as the $10K would be treated as a "refund" and not "income", yet I just want his accountant to confirm that he indeed will not issue a 1099.   Or, perhaps he is suppose to issue a 1099 and my attorney is incorrect.    Or, even if not required, yet accidentally processes a 1099 to me, how much of an issue this would be.   I am an individual...not a business.    Any guidance would be much appreciated!

[Bsch4477]

No point in worrying about it until you know what will happen. In the worst case scenario where you get a1099 you can report it and then back it out by reporting a negative amount with “non-taxable refund “. We can help you with that if needed. 

[Critter-3]

A refund of your own funds is NOT income and no 1099 is required to be issued.  

Now if you deducted the full fee paid as an expense on a Sch C or E  on a prior year return then the refund would/should be added into income at the time the excess is refunded ... does that make sense ?