The client received 1099-MISC's from State Farm Insurance companies.  he did not receive 1099-NEC's because he is not self-employed any longer.  Insurance agents receive special IRS treatment on these types of payments.  See IRC section 1402(k).  California apparently doesn't know about this.  it asks for a "description" of the other income item.  The description is, in fact, termination payments.  But this is not accepted as the return continues to be rejected when tried to be e-filed.