Yes, you can use the sporadic option or you can enter it as other income and keep the form with you. It is possible he would be contacted by the IRS because there is a missing 1099-NEC, but a short explanation would solve the problem. This form is newer and still a lot of wrinkles with people issuing them.
To enter this as Other Income select the following:
- Federal
- Income and Expenses
- Scroll down to Less Common Income and click Show More
- Start next to Miscellaneous Income
- Start next to Other Reportable Income
This will put it on line 8z of your schedule 1 as other income.
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