How do I enter my Alaska Permanent Fund Dividend if the money was disbursed to other companies? (IRS)

[dairapico1]

My husband's PFD was disbursed to the IRS for taxes he owes. How would I claim this on the 1099-MISC? Would I just fill in what is in box 3? Or would I put the amounts that are at the bottom of the page showing where the money went? 

[dairapico1]

Okay, thank you!

[Carl]

You report it "as if" you actually received the money. It is not tax deductible since it was used to pay and outstanding past due debt, even though that debt may have been to the IRS.