The key is to not report the 1099-MISC as a form. The IRS does not care if you specifically reference a 1099. They just want you to report the income. As long as you report enough income to cover all 1099s, then you're fine.
So, complete two Schedule Cs, and enter the income split 50/50. You do the same thing with your expenses.
Here's how to report your income without a 1099 entry:
You can claim your self-employed income without a 1099-MISC
- Log into your account and click Take Me To My Return (you must click this before searching if you are not already in your account)
- Type “Schedule C" in the search box, top right of your screen, then click the magnifying glass
- Click the "jump to schedule c" ink in the search results.
- Follow the onscreen instructions - you may need to answer some business profile questions first if you haven't set up a business already
- You will arrive at the Your Business page where you will see the various income and expenses categories.
To enter business income not on a 1099-MISC, follow the above instructions, then:
• On the Your Business page, click Start or Update next to Business Income
• On the Business Income page, click Start or Update next to General Income
• Enter income not designated on a 1099-MISC on the next page, "Tell us about additional income"
