- Membership
- Certification
- Resources
- Events
- Community
- About
- Help
1099 Reporting for Law Firm Payments Involving Third-Party Consultants
January 7, 2026
Q. One of our law firms engaged work with an outside consulting firm. The invoice from the consulting firm was billed to the law firm. The law firm had us pay the invoice 'directly', not as an expense reimbursement on a law firm invoice. We actually sent the payment to the law firm, who was then going to pay the consulting firm. Do we need to include this consulting payment on the law firm's 1099? Or do we need to issue a 1099 to the consulting firm? Or is this amount exempt from 1099 reporting…
Become A Member
Join IOFM today as a Professional, Business, or Enterprise Member — or upgrade your Starter Membership — to get access to this content and thousands of other Articles, Webinars, Expert Answers, Resource Downloads, and more!
Naturally, this forum doesn’t allow the kind of full information exchange necessary for the Institute of Finance & Management (IOFM) to provide legal advice and the Expert is not a tax attorney in any event. Please understand that the nature of our responses are limited by these constraints as well as the site’s Terms of Use. If you have further questions or suggestions about how we can improve IOFM, please let us know.
Ask The Expert is a member resource of IOFM and all advice provided is subject to site’s Terms of Use.
What are you waiting for?
