Do NOT enter the same 1099-MISC in both sections.
If your 1099-MISC is for business income (or you are an independent contractor), then its best to enter it in the self employed section (i.e. create a business profile and add all your income including the 1099-MISC and then take all your expenses). If you enter a business-related 1099-MISC in the personal section, the program will likely move it to the business section anyways after you answer business related questions.
If your 1099-MISC is for a personal item - i.e you won a prize or its a one time payment for something you aren't in business for - then enter it in the personal section.
