If you receive a 1099-Misc with two names on it, but only one social security number, what should you do?

[jdhrdh]

For tax purposes how do I handle giving the second party a 1099 misc

[ColeenD3]

There is only one person on a 1099-Misc. The person whose social security number is on the form should file it. You can generate a 1099 for another person, but you will have no way to subtract their income from yours unless you file Schedule C.

The better option is to get a corrected form, one for each of you, with the appropriate amounts on them.