1099 misc income, should it be reported in more than one place?

[tbrackmanrd]

When I was reviewing my taxes I noticed work that I had received a 1099 misc form was under "other common income" and " business income".  Does that mean it is being reported twice,  should it be in both places or just under one or the other?

[AmyT · Accepted solution]

It should be reported in one place or the other, but not both (you do not want to pay income taxes twice on one income item).

If the 1099-MISC lists the income in box 7, you should include it as "business income'.