It depends. You would list 1099-MISC income from a sublet of an office either as rental or other income depending on whether you are renting for profit or not.
Since you are subletting office space, I assume you have a profit motive. In that case, as Tax Expert @DianeW says, enter the amount in Rental Properties and Royalties. See her answer in How do I complete schedule E part 1 line 2 for a sublease of my office?
If you are not renting for profit, Tax Expert @JohnB5677 will tell you how to enter it as Other Income in I have rental income from subleasing property that I lease ( and therefore do not own). Do I claim this money in the Rental Income or Misc Income section?
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