Thanks the former employer indicated that they issued the 1099-NEC in error and will be correcting the document. That is the best solution for this scenario. Thanks and my alternative solution that I was going to put an explanation on the Sch C to explain why the income as reported on the 1099-NEC was incorrect. It was never suggested "one good lie deserves another" as I am a reputable preparer but did not know of way to document this error. Where can you put explanations in proconnect that the taxpayer and the reporting agencies like the IRS and State can see as plan as day. They do not read half the information in the basic return as filed from what I can tell.

Thanks again for your input as I think requesting that she contact the former employer and then sending a corrected 1099 was what was the ideal resolution.