So, last year my Son and DIL (no pic, perverts) got one of those fancy Rainbow vacuums and did the whole "set up 12 showings and have 2 sales and get yours free" things. DIL did that and they assumed that was the end of the deal, but now received a 1099-NEC for the cost of the vacuum that of course was never mentioned. I'm trying to figure out how to record this damn thing, is it Schedule C which generally is for a business (which they don't have) or somewhere on Schedule 1 (like prizes & awards), or something else? I just know Schedule C seems like a hell of a lot of work for a $3k one time 1099.