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Business & farm
A 1099-MISC is designed to show actual payments sent for a variety of reasons. It sounds like your former landlord issued you the wrong form. If he had issued you a 1099-C that would show debt forgiveness income to you because you were forgiven of a legitimate debt that you owe (if any rent that you owed for months that had already passed were forgiven).
If it is indeed a 1099-MISC that you received then you should put it on a schedule C with a corresponding expense labeled "Incorrect 1099." It isn't a perfect solution but it's the best the IRS has for when someone refuses to correct an incorrect 1099.
You don't say how your former landlord arrived at the $112,000 figure. If it represents the amount of rent that you paid you can create a 1099-MISC representing the rent paid and issue it back to the landlord. The two amounts being identical will cancel each other out. Be sure to put them both on your tax return regardless, though.
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