@jhoeft10 Actually you do need to pay tax on it. Under the tax law (effective 2018), job hunting expenses are no longer deductible. So, you should not make the negative entry, at all.
If the amount is in box 7 (it should be in box 3), be advised that The IRS considers anything in box 7 of 1099-MISC to be self employment income. TurboTax (TT) aggressively steers you in that direction, even if the amount is in box 3. But if you follow the steps in AnnetteB's reply, for entering the 1099-Misc, TT will treat it as "other income" not self employment.
