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@greg7 wrote:

If you can't get a new 1099, then report the full amount on the return and then deduct the portions reported that should have been reported to others.  

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If 1099-S is wrong and the others owned the property, yes, that is that way to do it.  But if your client owned the property that was sold and then gave gifts to the others, no, you can't arbitrarily allocate income to others.