Deductions & credits

As it appears your husband was self-employed, the income recorded off the 1099-MISC will go on Schedule C.

 

https://www.irs.gov/pub/irs-pdf/f1040sc.pdf

 

You can see that Schedule C has both an Income and Expenses section, so that's where the associated business expenses are also recorded.

 

In the desktop product the interview is "Business Income and Expenses (Sch C)" and I assume the online product will be similar.