I sure could use some help with this one. I have a attorney client what received, in addtion to his w-2 wages from his employer ( a law firm) a 1099 Misc with an entry in box 14 ( Gross proceeds paid to an attorney). I have never seen an entry in that box. Maybe someone out there could explain where to report that income. Since it states Gross proceeds, I am thinking there may be a way to reduce it with expenses. HELP. thanks very much.