Form 1099-MISC Minimum for Legal Services?

I thought that I had read that a Form 1099-MISC would now be required for all legal services, even if the amount was lower than $600. However, the instructions for Form 1099-MISC clearly state that a Form

1099-MISC is to be issued for payments to attorneys of $600 or more. Was the $0 minimum proposed and never passed, or was it passed and then changed, or am I imagining all this?

Vic Roberts

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Victor Roberts
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I believe it was passed but was part of the rescission when the loosened the overly burdensome 1099 requirements.

Gene E. Utterback, EA, RFC, ABA

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EAgent

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