Hi all,

Appreciate all the help and responses to my inquiries.  It is most helpful.  Here is my latest:

 A retired attorney gets a significant referral fee in 2022.  Did no work on the file, but was entitled to and received the referral fee.  Paying attorney issues a 1099-NEC (subject to se tax, of course).  

I am wondering if the treatment (NEC) may be an error and if there is a basis for having sending attorney amend the 1099 to treat it as "other income".  Again, attorney did not work on the file.

Thank you, in advance, for your responses.