I just spoke with a utility representative, and it appears that the 1099-MISC should have been sent as this easement was for a temporary period of time. The accounting department probably thought it was a purchase - which would make the 1099-s form valid.
Also, it appears the 1099-NEC would/could be used for some sort of employment payments to subcontractors/self-employed folks.
Bottom line, it appears a 1099-MISC is the proper 1099 for a temp easement. To avoid any IRS hassles and extra paperwork, I am asking the utility company to send a 1099-MISC.
Wish me luck.
Thanks for everything
