One other thing, this business owner sells appliances, and the SPIFF is coming from one of the manufacturers of the appliances he sells - it's not going to an employee, but rather the business owner. 

Bottom line, it's reported in box 3 on a 1099misc, and that's what's reported to the IRS, I don't believe it'll be an issue, I am just having a heck of a time going back and forth with myself again

I just need to stop overthinking it, and once again thank you for your input.