There is no place to enter it in an S-Corp return because there is no requirement to send a 1099-MISC form to a corporation. This rule includes both C corporations and S corporations. and an LLC that has elected S corporation or C corporation status. If the amount reported on the 1099-NEC is included with your other income/receipts, you can just ignore the form. If you want to list separately, you can add a line item for it on the Enter Sales Information screen where you enter your business income.
If the 1099-NEC was issued to you personally, you might want to report it on your personal return. You can report it on Schedule C, and add an expense for the same amount so that your Schedule C show net income of zero. If it was issued to you and you don't report it, you are likely to get a letter from the IRS about income reported to them, that isn't on your (personal) tax return. If it was issued to the business you don't need to worry about that.
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