My client received a 1099-NEC for hosting a foreign exchange student.  She has been doing this for several years and always received a 1099-MISC.  I told her to call the company that issued the form because it is incorrect and issue a 1099-MISC.  I have been trying to locate the IRS Publication that states that the form should be a 1099-MISC not NEC.  I can only find what can be claimed.  The stipend that the taxpayer receives is solo to cover the student's food, transportation and additional utilities in the home.  The company that issued the 1099-NEC had already overstated the income on the form.

Any guidance would be appreciated.

Hope everyone is enjoying the summer!!!

Tina