I was able to get more details from the client - I do have an EIN they provided in a separate letter.  Basically what I need to do is report it as wages (the instructions specifically say line 1a).  However, I also have to calculate social security and medicare tax that was not withheld.  I used Form 8919, but that will then put wages on line 1g, which I thought would be ok.  My client wants it on 1a because that was where he was told it had to be.  Is there any way to get the wages on line 1a, and calculate his portion of social security and medicare that was not withheld from his wages.  Instructions specifically say not to pick it up on Sch C, as they are only responsible for half the ss and medicare tax that was not withheld.  I appreciate any and all suggestions.