Let me point out something, please: "In this case there is no 1099 because it is not pension funds. It is settlement funds."

1099-R and/or 1099-Misc? Because a lawsuit settlement would be 1099-Misc. The -R would be used for distribution from a retirement plan. -Misc is for lawsuit settlement.

"I wonder if they had two completely separate taw suits then"

I'm finding lots of them 🙂

"and the forms had to be mailed in June of 2019. The checks were received in May, 2020"

That would be this one, then:

https://www.jpmsvfclassaction.com/

https://www.pionline.com/courts/jp-morgan-chase-agrees-9-million-settlement-401k-suit

You would not gross up anything. You already know the Gross is what they got.