In Q4 of 2024, I joined a small startup as an advisor in exchange for equity. I will not be fully vested until approximately Q4 2026. My challenge is that the company sent a 1099-NEC that includes a dollar amount for box 1 (Non Employee Compensation). I don't yet have the shares and I haven't sold them. Yet this looks like income. Was it correct to have received this form? Do I need to file it? Do I need to file any additional forms related to it?