And so it's tax season day 2.......... the client has owned several vacation units at a VT ski resort for a number of years which she dutifully reports on Sch E. 

The resort/rental/management company has always provided a 1099 showing the (net) rental income that they paid her (they keep a 60% commission/management fee). 

In 2020 a new management company stepped in.... and while the deal remains the same they are now sending a 1099 for 100% of the rental income generated by the properties while they remit 40% (she still gets to pay RE tax, repairs and a few other charges.

Not a big deal to expense off the management fees as I did last year......  but she's annoyed and keeps calling them liars, thieves, and crooks.

My pot stirring genes say we'll send them a 1099-NEC but she doesn't actually sent them any payments.....  

So, I'll defer to the Brain Trust and settle in for a long long season...........