I received a legal referral fee (referred in ~2014) for a successful lawsuit (won and paid in 2024). I had no other involvement/work in the case, other than the referral itself.
At the time of the referral, I worked for a New York law firm, and referred the case to that New York law firm.
Between the time of the referral and the payment of the fee (several years), I retired and moved to Massachusetts.
Half of the fee was reported on a 1099-MISC, the other half of the fee was reported on a 1099-NEC (by different payors, each paying 50% of the fee).
-->Do these payments result in my needing to file a Schedule C, or should they be reported as other income?
-->If they do require the filing of a schedule C, are they a "qualified trade or business" under Section 199A (yes or no)?
-->Must I file a New York return for these payments (I am a Massachusetts resident at the time of payment)?
Many thanks.
