The Company is the one issuing the 1099-NEC Forms, but for legal services, you would typically issue a 1099-MISC Form. Those forms are issued to the Company's Vendors not Customers. If the Vendors provide professional Income Services to the Company, then they warrant a 1099-NEC (or 1099-MISC) if the Vendor is not a C Corporation. See IRS.gov for additional information regarding who should receive, and issue, 1099-NEC and 1099-MISC Forms.

Tammi M. Ermerins ([email protected])

Certified Sage 50/Peachtree Accounting & Crystal Reports Consultant & Trainer

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