Taxpayer received form 1099-NEC for rents received ($4500 through emergency assistance program) for his rental property in 2022.

Taxpayer contacted payer to make correction and issue form 1099-Misc instead.  But, payer refused to do so.  What should we do?

Can we just include this $4500 in Sch E "rents received" and ignore this wrong 1099-NEC?  Or, do we need to indicate somewhere in the tax return to inform IRS this wrong 1099-NEC issue?

Thank you.