My firm paid me 20% of the fees paid by clients I brought to the firm, should that be 1099 or W2 income?

Q: If the law firm I work for (as a salaried associate) paid me 20% of the fees paid by clients I brought to the firm, should that be 1099 income or W2 income? —John

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: It could be reported either way, although, most often, it is reported as Form 1099MISC income. If it was more than $ 600 and was NOT included in your W-2, your employer should have issued a Form 1099MISC to you. If they did not, and did not include it in your W-2, you should report it as self-employment income and attach an explanation as to why you did not receive a Form 1099MISC for the income.