Since the IRS gets copies of the 1099-MISC, I suggest you enter both as they are reported.
AFTER you enter them both, follow the steps below to make the adjustment.
Click Federal on the left side-bar
Click Wages & Income along the top
Scroll down to the last section Less Common Income and click Show more to open drop-down
Scroll down to last section Miscellaneous Income and click Start
Scroll down to the last section Other reportable income and click Start
Enter the description as “received duplicate 1099-MISC” and the amount as a negative number (be sure to make it negative)
This negative amount will be entered on line 21 to offset one of the 1099-MISC
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