Last year I filed 2553 for my single-member LLC start up. This year I received a 1099 for a service I performed that is not related to my business, but they used my company name and EIN on 1099 (I have done my regular business with them as well so they had all my company info). Can I report it on my 1040 hoping IRS won't notice the discrepancy, or do I file 1120 with form 851? I already prepared 1120S, but it does not give me an option to report 1099.