I'm not entirely sure I agree. After some digging, this seems to match the situation addressed by irs revenue rule 60-280, which says it's not reportable as income since we're providing a service that the school board has a responsibility to provide (given his IEP). What I can't tell is if we should not have received any form or if it should have been a box 3 Misc instead. The 1099 NEC doesn't seem like the correct one for the circumstances.
