Deductions & credits

I am having the same issue/confusion. So we just record it on line 10 and that is all? No need to send a 1099 unless it is an individual? It seems odd. The Brokerage is claiming they paid me more than they did, so how does the IRS know they actually made a profit if I am not specifying to whom the commissions on line 10 were paid to (unless that is on line 10).