How do we subtract a 1099-Misc that was erroneously issued to my wife?

[SweetieJean]

Or ask the issuer to issue a corrected 1099-MISC with all zeroes in it.

[AlanT · Accepted solution]

Once you enter the 1099-misc into TurboTax, a Schedule C will be generated.  

In the other expense section, enter the same amount as an expense with an explanation for the expense.  (amount issue in error).

[AlanT]

How can I be of more help to you?

[plaz]

actually TT does not produce a Schedule C for 1099-MISC for "Box 3 other income"

[AlanT]

Thank you for the additional information.  Since the other income was in box 3 and not box 7, you would have to get the issuer to issue a corrected 1099.