Form 1099-s as Schedule C income

[jumper789]

My son-in-law flipped 4 houses last year.  One under his name and SSN and 3 under his  new LLC and EIN.  He received 2 1099S (1 under his SSN and 1 under the EIN).  He has to report the income on a Schedule C, but do I also need to include the 2 1099S as a sale on form 4797 and D.  He did not receive a 1099S or other tax form for the other 2 sales (the LLC was supposed to be a SCorp but wasn't).  Any help would be appreciated as he has a major mess this year.

[MaryK4]

If he flips houses they are considered inventory rather than assets so he can enter all the income on the Schedule C as Business Income not reported on a 1099-NEC.  He will NOT enter in the personal section.  Any expenses will go here as well- and he can enter the purchases prices of the houses to decrease his taxable income.  In general, flippers cannot use capital gains rates.