How do I account for erroneous 1099 income?

[hrolds]

I received 2 1099 MISC for the same project.  2 different payers but only one actually paid me.  I've tried to contact the payer and have not gotten a reply. 

[KarenW]

Enter both 1099-MISC's on your return as income (this will match what the IRS has received), then deduct one of them as an expense giving description as duplicate 1099-Misc received.