Notice 2014-7 might apply, but you'll have to verify with the agency who emitted the 1099-MISC. Usually, when this "income" is reported on a document, it is reported on a W2. But the same procedure will apply to enter into the system and subtract it right back out so that the IRS doesn't ask questions later on.
You will have to enter the 1099-MISC into your return regardless. The following FAQ gives instructions on how to do so (make sure you answer all of the questions about the 1099-MISC so that it does not get entered in as self-employment. Even if the income is taxable, it is not self-employment):https://ttlc.intuit.com/replies/4770594