An Aunt cares for her disabled nephew. The nephew's trust gave her a single check for 5 months of care in 2020 and 12 months of care in 2021 (no 1099-MISC will be issued). I think the fair/logical thing to do would be to just claim the 2021 income only on the 2021 return (I looked and the 2020 income does not change her 2020 return). But I see some...