You indicated the registration of the C Corp didn't happen.

The 1099 issued to the TP would either be correct for what exists. Or, "The Broker sent the 1099 to the Individual and said they can't issue a 1099 to a Corp." is correct and they issue a Correction for $0, because you don't issue a 1099 to a Corp.

So, is the 1099 wrong? Or, is there no C Corp, yet?