I have a 1099-MISC for some hobby income that is completely offset by expenses. Do I claim it under 1099-MISC or under Hobby Income or does it matter?

[Trev2]

The reason I ask is because the Hobby Income section doesn't ask for 1099 information, but the 1099-MISC section does give me an option to write off expenses. Because I have 1099-MISC for this hobby, I'm unsure if filing it under Hobby Income with a 1099-MISC will raise an audit flag.

[MaryK1]

No, hobby income can be reported to you on a 1099-MISC so it is not uncommon and will not alert the IRS.  If you enter it under Hobby Income (which is 100% correct), do not add the 1099-MISC again in another section (Other Common Income)