The IRS requires us to issue Forms 1099-MISC or 1099-NEC to each attorney and eligible
for direct payment non-attorney (EDPNA) we directly pay fees totaling $600 or more
in a calendar year.
We issue forms reporting income for the prior calendar year to registered representatives
and business entities beginning in January of the current calendar year. We report
fees we directly paid in Box 10 of the IRS 1099-MISC (for representatives affiliated
with law firms and registered business entities), and Box 1 of the IRS 1099-NEC (for
business entities themselves, as well as for sole proprietors and representatives
whose employers are not registered with us), as appropriate.
NOTE: We no longer provide a list of cases with the 1099-MISC or 1099-NEC.
A representative who has questions about a 1099-MISC or 1099-NEC can call the Representative
Call Center at 1-800-626-6363.
As noted above, the representative is responsible for updating his or her personal
information and affiliations. We will only correct a 1099-MISC or 1099-NEC to account for the following:
Remittances of payments made the same calendar year but not properly posted; or
Non-receipt of fees posted to 1099-MISC or 1099-NEC.
We issue corrected statements in the same format (i.e., form number and edition) as
we used for the original statement. All corrections for tax years prior to 2020 will
appear on a now-discontinued edition of the 1099-MISC, with income reported in either
Box 7 (Non-employee compensation) or Box 14 (Gross proceeds paid to an attorney).
We will not use the 1099-NEC or revised 1099-MISC to issue corrections for tax years
prior to 2020.
We will not correct a 1099-MISC or 1099-NEC to reflect remittances of payments made and properly
posted prior to the calendar year the remittances were made, errors due to incorrect
affiliations, or any other errors that occur due to the representative’s failure to
update personal information timely (i.e., within the pertinent calendar year). In
such instances, the representative must contact the IRS or his or her employer to
EXAMPLE: A representative calls us in June 2020 to request that we correct her 2019 1099-MISC
to reflect the remittance of a payment. We would honor the request if we issued the
payment in question on January 2, 2019. We would not honor the request if we issued
the payment on December 30, 2018.
IMPORTANT: Information on the 1099-MISC and 1099-NEC is protected Personally Identifiable Information
(PII). When responding to an inquiry from a representative or business entity regarding
the 1099-MISC or 1099-NEC, the technician must follow disclosure policy in GN 03300.000.