Part of it may be or none of it may be.  Does the person with the social security number on that form have other income besides this and how much is that other income and what type of income is that other income?

yes he received a 1099 for his retirement

Enter it on the client's 1040 and see what happens.  It belongs to him and he needs to report it.

Thank you for your answer greatly appreciate it 

You betcha!