The "individual" is the one receiving the 1099Misc from the real estate company.  The "individual's" business is an SCorp from which he pays himself from a W-2 (which he's supposed to).  The only income that's received for business rendered is from the 1099Misc that the real estate company provides to the "individual" with his SS#, NOT the SCorp's EIN #.  My question being, how do you redirect the income to reflect on 1120S instead of being entered on a 1040  and generating a Sched.C?  If questioned by the IRS, There needs to be a way of showing that the income is from services provided from the SCorp and not from the "individual" per say.   Am I correct in my thinking? PLEASE ADVISE