Thanks for your answer.

He is  a owner of restaurant and received a grant for $2500 from the city.

Also, he received a loan for $10,000 from SBA

All these aid are due to the pandemic and correspond to the 2020 taxes 

Both forms 1099-Misc show Box 3, Other income

Because he is the only owner of the business, I use form 1040 and Schedule C to report his business