@cbcavnar 

Assuming payments are not made by credit card, when you say "ALL payments to attorneys for fee services are reported", does this mean even if the total amount for the year is less than the $600 Box 1 Threshold? For example, we paid a law firm about $381 by check for fees last year. Do I need to report that amount on a 1099-NEC, Box 1 or do I not need to send a 1099 at all because the amount does not meet the threshold of $600?

Thanks!