An heir (1) sued another heir (2) and not as part of estate. Heir 2 settled with heir 1 by giving $10,000 of heir 2 inheritance to heir 1 to settle as nuisance claim. This settlement is not part of heir 1 inheritance but additional monies received. Does heir 2 need to send heir 1 a 1099 MISC to report additional income for tax purposes to heir 1?
