Well the issuer wants to deduct it on their 2017 return which is why they pull a fast one like this every year.... you could ask them to please send the check a bit earlier so you have it by the end of the year going forward but for now ... the simplest way to handle it (without IRS questions) is to just report the income on the 2017 Sch C as income
and take a deduction under other expenses, call it something like "nominee recipient adjustment". But next tax year you must remember to add this as income since you are only kicking this down the road so to speak. This way it is a win win for all involved.
