Thus, it would appear that any payment that your constituent received on account of such treatment would be excluded from gross income under section 104(a)(2), even though the United States made the payment rather than Iraq.
However, if the rental real estate activities of the real estate professional are not section 162 trades or businesses, the gross income from rents derived from such activity will not be excluded under section 1411(c)(1)(A)(i) by the ordinary course of a trade or business exception.
Under section 6050W, forms 1099-K must include the gross amount of reportable payment transactions, as well as the name, address and taxpayer identification number (TIN) of the payee.