The SuperUser comments above are correct - if the 1099 was issued to a corporation, then reflect that income on the corporate return. However - it the 1099 was issued to you or your spouse's sole proprietorship (a dba perhaps) then it does belong on your tax return.
Your question is very common - sorry for the confusion.
Information from Form 1099-MISC can be entered in 2 different locations, depending on your situation:
Self-Employment - when the income relates to your normal job or something you do regularly. This income will end up on a Sch C, subject self-employment tax and expenses can be entered to reduce the taxable amount.
Other Common Income - something you did only once - and not related to your normal job and don't plan on doing this type of work in the future.
If the second example sounds like you - enter this information in Turbo Tax as follows: Go to Federal Taxes - then click on Wages & Income, next look for the section: Other Common Income, then click on Start to the right of "Form 1099-MISC."
I hope this helped you. Thank you for using Turbo Tax.
