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my client recieved a 1099-misc for cobra payments made by his union

My client received a 1099-Misc from his union for Cobra payments that his Union made directly to the insurance company.  He did not get the checks directly.

Does he have to report this income?  My research shows he does not have to acknowledge this 1099 at all but that makes me nervous.

Thank you


    I would enter it on Line 21, Form 1040, and then attach a note or tax preparer note to explain that the amount isn't taxable and why, subtract the same amount, and then show zero on Line 21.  This should help to avoid receiving an IRS bill in the future.

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