My client is a sole proprietor and reports her business ( property management co) on a schedule c.

For tax year 2022 she received a 1099k from Buildium, LLC a Payment settlement entity. The 1099k is issued to her ein, however, it  is total income that she collected which was then transferred to each property owners account.

My Client is the 3rd party.

My client issues 1099misc to all property owners which, of course, is the same total that is listed on the 1099k that was issued to her ein.

My question is where do I report 1099 misc income given to property owners.

On the Sch C there is a space for contract labor but it can't go there.

Is it best to reconcile on 1099k worksheet?

Like, how is the best way to reconcile the income reported to my clients ein? It is over $14 million dollars and I want to make sure that it is reported the best way as to not flag her for have that as gross income?

These 1099k's ugh!

Any guidance would be much appreciated.

Thank you!