Greetings.   I am working on joint federal tax return.  Husband and wife were both disabled in 2023.  Wife received a W-2 from Unum Life Insurance Company reporting wages as third party sick pay.  I know how to handled that.

However, both husband and wife, each separately received a 1099 MISC form from the same Unum Life Insurance Company reporting payments in Box 3, "other income".   I have never seen anything like this for third party sick pay.  

I am assuming I will simply be reporting on the Form 1040, on the schedule where all kinds of other income of various sorts gets reported, but seems odd to me, and I sam second guessing myself, and feeling like I am missing something.   Any suggestions or input.   Thanks very much. 

Also, what about state income tax treatment.   Taxpayers are residents of PA, and third party sick pay is not taxable in PA, but is that really what this represents.    Thank you.