Unusual income question

[Relayer]

Hi- here's a curious question. 

A few years ago the company I worked for was bought out by a much larger company.  Basically as a thankyou / severance I was given a bonus from the proceeds of that purchase, but years later once the sale was complete and any chance of lawsuit was clear.  By then, though, the company I worked for no longer existed and they didn't have a tax ID or a payroll company in the US.  The bonus was paid directly via wire transfer from an overseas holding company.  There was no reporting to the IRS, tax withholding, no W2 or 1099-MISC, and I've never actually worked for the holding company directly.  

Should I report this on a 1099?  Or report it as a gift?  Any other ideas?

Thanks!

[SusanY1]

You would report this as "other reportable income", found under Less Common Income, Miscellaneous Income 1099-A, 1099-C.  Simply note a description that makes sense to you here (such as "severance bonus".)