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Investors & landlords
I don't think there's much you can do in this scenario. If it were part of the sales transaction, then you wouldn't be receiving a 1099 for 2026.
If you do receive a 1099-MISC, you're not going to have much of a choice other than reporting it as miscellaneous income as indicated by @PatriciaV
‎January 21, 2026
7:10 AM