I have a 1099 made out to me, but I reported it on a business return. I have to enter it on my 1040..where do I deduct the amount so that the net effect is neutral?

I receive a 1099 for a sales commission that is made out to me. I report the income on a business return, but since the 1099 is made out to me I must report it on my personal 1040. I also deduct the amount, since it has been reported on another return. I can't see where to enter the deduction.