USA Law Firm using storage units for evidence storage

[Shampton]

If a law firm uses a storage unit for evidence storage and pays over $600 is a 1099 required? Neither storage facility is a corporation. When the case is closed the cost of the storage unit is deducted from the settlement proceeds. When I research online I get a mix of answers to this. Several sites say it should be reported in box 1 as rent and several sites say storage units aren't reported on 1099.

 

[Drmdcpa]

Rental expense goes in box 1 unless it is rental of personality. In the latter case it goes in box 7.