I sold depreciated farm equipment with a recapture gain. I received a 1099 MISC for the sale. How do I associate the 1099 with the recapture amount?

You have a couple of choices. You could just not enter the Form 1099-MISC on your return, as you have accounted for the income when you reported the sale of the asset. If the IRS inquires about it later on you would just need to explain what happened.

Your other option would be to enter the Form 1099-MISC as "Other Income" and then enter a negative adjustment to Other Income to cancel it out. 

You can make that adjusting entry in TurboTax as follows:

1. From the Federal menu in TurboTax find Wages and Income 

2. Find Less Common Income

3. Choose Miscellaneous Income, 1099-A, 1099-C

4. Choose Other Reportable Income

5. Enter a description of the entry and the adjustment as a negative number