The term attorney includes a law firm or other provider of legal services. Payments to corporations for legal services. The exemption from reporting payments made to corporations does not apply to payments for legal services. If the attorney fails to provide its TIN, the attorney may be subject to a penalty under section 6723 and its regulations, and the reportable payments are subject to backup withholding. Report these payments in box 7.
Fish means all fish and other forms of aquatic life.
Cash does not include a check drawn on your personal or business account. Deceased employee's wages paid to estate or beneficiary. If an employee died during the year, you must report on Form 1099-MISC the accrued wages, vacation pay, and other compensation paid after the date of death. If you made the payment in the same year the employee died , you must withhold social security and Medicare taxes on the payment and report them only as social security and Medicare wages on the employee's Form W-2 to ensure that proper social security and Medicare credit is received. If you made the payment after the year of death , do not report it on Form W-2, and do not withhold social security and Medicare taxes.