I have inherited Unleased Mineral Rights in Howard County, TX. In 2025 I was contacted stating I had Royalty money in Suspense. I sent in a W9 and received the suspense money and ongoing monthly payments. My issue is how the Oil Company is reporting that money on a 1099. The Oil Company states it is NEC (nonemployee compensation). Every line on the Revenue Account statements indicates UMI (Unleased Mineral), but the company insists I own ‘Working Interest’. I have done no work for them. Do you have any recommendations for how to resolve this issue so that I can file an accurate tax return?