My client's brother had a fire that totally burned his house right before Christmas. My client started a Go Fund Me account for him and it raised over $78,000.

So, my client received a 1099-K because she set up the account with her name, info & SS. All money received went to her brother and his family.

I'm having a hard time finding any info on the IRS site regarding this.

How do I report this?

Thanks for any help you can give me.