That is self-employment income and it gets reported on Schedule C. He can use his name and home address for the business.
Where do I enter Schedule C? After setting up a business profile, you will be prompted to enter self-employment income (the 1099-nec) and then he can deduct expenses related to the income.
What self-employed expenses can I deduct?
I need to enter a 1099 - Am I Self-Employed?
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