IRS does match the 1099-Misc to your return. Also all income needs to be reported.
If it is more than $400, the IRS would also look for self-employment tax to be paid on this.
If this is a hobby for you, I would report the 1099 Misc and other income you earn from the photography, and then list expenses up to that amount of income.
You will need a Sch C business to do this however.
