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.
There are 2 ways to do it ...
One it to put it on a Sch C (especially if the amount in box 7 is over $400) as income then make one expense for "income reported on Business return" .
Or ( and this one could get you an IRS letter to explain your action ) put it on line 21 of the form 1040 by making 2 entries ... one positive then one negative.