The best way to resolve this would be to get the issuer of the 1099-MISC to correct it/reissue to your mother. Another option would be to treat it as nominee income, and issue your mother a Form 1099-MISC. Show the 100% of the 1099Misc for Royalties Income on your return (as IRS matches these documents. Then take a deduction under "Other: expenses, and list your mother's name and dollar amount.
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