Redirect 1099misc income to 1120s

But if the checks were paid to him, it should go on his return.  If he wants it to be reported on the Sub S, then the checks should be paid to the Sub S.  Who is the business agreement with - him and the real estate company or his Sub S and the real estate company?

"I guess there's a "right" and "Ethical" way to complete, and then there's a "manipulating the program" to produce an outcome that you want."

Uh, no; there is the Right way to do it under your professional responsibility, and the "ethical" way would be to confirm the issuing of the 1099-Misc was correct or corrected.

You used the words "the r.e. company and the individual" but didn't clarify is this "r.e. company" is that person's S corp for which they are employed as an employee? Because the individual doesn't get a 1099-M from the S corp for which they work and/or are a shareholder.

Did you perhaps want to give more details with clarity over who is whom and had which role in the issuing of the 1099-M, the recipient of the 1099-M, and the activity that prompted the issuing of the 1099-M?