Do I need to issue a 1099 to my attorney?

A business has to provide an attorney or law firm a 1099 if the business pays that attorney more than $600 for legal services in the same calendar year. If, for example, a business pays a law firm $500 one year and $500 the next, the business is under no obligation to provide the 1099, even if paying the same attorney.. (sapling.com)

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