I am doing a return for a 99 year old who receives a pension every year from JPMorgan chase. Every year it is reported on a 1099-R. Last year she received her regular 1099-R from JPMorgan Chase. However, she received an additional 1099-MISC from JPMorgan Chase (different tax ID - but still referencing LIRR pension) in the amount of $4,644. This is making her taxes considerably higher. I called her and she does not know what it is for. Is there any way I can report this so that she does not have to pay such high taxes? Does anyone know why a pension would be on a 1099-MISC?