Personally, I think it that form is overused. Even if ProSeries had it, I would not use it for the scenario that you described.
1) Form 8275 is used if you want to disclose something that is not already "adequately disclosed" on the tax return. Methods vary, but many tax preparers report the gross amount of all 1099s, then back out as "other income" the non-correct amount. If you do that, you can "disclose" that you are backing out income due to duplicate 1099 reporting. In my opinion, no 8275 would be needed.
2) Form 8275 is to potentially avoid penalties due to misreporting. But if you are reporting the correct amount of income, there wouldn't be any penalty. So unless the client is lying to you and the 1099s are NOT duplicating income, Form 8275 wouldn't do anything.
If issuers of 1099-NECs are issuing them incorrectly, they may be subject to the penalty (up to $310 per incorrect return). I would think that mentioning the $310 penalty to the issuers would persuade many of them to amend and file it correctly.
