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County Land Acquisitions: Attorney Closing Agent Exception to Form 1099-MISC Box 10 Reporting
May 29, 2026
Q. We have received prior Ask the Expert guidance confirming that any payment to an attorney not for services rendered to us is reported in Box 10 of Form 1099-MISC. We want to confirm whether that general rule has an exception in voluntary real estate transactions.
26 CFR Section 1.6045-5(c)(6) states that a payer is not required to report under Section 6045(f) when the attorney receiving payment is acting as the person responsible for closing a real estate transaction within the meaning of…
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