1099-MISC Box 6 instructions are clear. Box 6. For individuals, report on Schedule C (Form 1040). You can ask for a corrected 1099-MISC with the amount entered in Box 7.
Normally this would be included on your Form W-2 as taxable imputed income, but since this is from your former employer, he has to submit this amount on Form 1099.
Please see this LINK for more information.
@Anonymous
[Edited 1/31/2022|10:16 EST]
