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First Form 1099-MISC is used only when payments are made in the course of your trade or business.
Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S Corporation) do not require a 1099MISC.
Attorneys' fees are reported in box 7 if made to a corporation. Of course you
report in box 14 payments that are made to an attorney in the course of your trade or business in connection with legal services, for example, as in a settlement agreement.
The exemption from reporting payments made to corporations does not apply to payments for legal services. Therefore, you must report attorneys' fees (in box 7) or gross proceeds (in box 14).
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