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If you received an erroneous 1099-NEC, You have several choices:

1. Ideally, you get a corrected 1099-NEC from the payer
2. Don't report it on your return. Attach a copy of the 1099 and a statement explaining the circumstances. You can't e-file. From the old IRS instructions for form 1099-Misc: Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, contact the payer. If you cannot get this form corrected, attach an explanation to your tax return and report your income correctly.
3. Report the Income on schedule C and take a deduction under other expenses, call it something like "income reported in previous years"

Reference: https://ptmoney.com/tuesday-tax-tip-what-to-do-with-an-incorrect-1099-form/#:~:text=What%20Should%20....