TP setup a C-Corp to receive all the Income from Commissions.  The Broker sent the 1099 to the Individual and said they can't issue a 1099 to a Corp.  Only a LLC or PC or similar entities. 

How should the 1099 be handled on the TP's individual tax return? Show income on Sch. C then a Deduction for the same amount somewhere?  If so, where?

They are in FL and tried to register the Corp but received a letter basically saying that is not allowed.  I have asked them to check and see if an S-Corp would be allowed.

Thoughts?

Thanks in Advance!