I will be happy to help you with the payer's name on a 1099-SA. A
Trustee and Payer is the same. The Bank who holds your account is the
payer and the bank's Fed Id should be used.
I hope this helps. If you have any further questions please don't hesitate to ask.
Or ask them why they want a 1099Misc from you. Maybe they don't understand how it works.