Lingard joined Forest on a free transfer during the current transfer window after his contract with Manchester United expired at the end of last season.
The attacking midfielder was thought to be moving to the Hammers, where he had a successful loan spell two seasons ago, but instead turned them down for a move to the Midlands.
Lingard is said to have earned a lucrative contract by joining Forest and West Ham supporters and seized Sunday’s game as an opportunity to accuse the England international of turning them down for a payday.
Hammers fans brought counterfeit pound notes into the game and threw them on the pitch when Forest fullback Neco Williams took a corner early in the first half.