If you are certain that the Form 1099 MISC is incorrect and if the filer refuses to correct than I would suggest you to report the amount shown on Form 1099 MISC on your tax return(so that there is no mismatch with IRS numbers) and than claim a deduction of the incorrect amount as other expenses and explain that the deduction is taken to correct the incorrect amount reported on Form 1099 MISC via a note.
Let me know if you have any question. Bonus and Feedback will be highly appreciated!!!
Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases. Nothing contained in this reply was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.
You are not the one issuing the Form 1099. It is the person who used your services. So, you cannot submit a correct Form 1099.
Btw, if it was a discount or rebate credited to you on purchase of home, you can report the entire amount on your tax return and than claim that amount as expense and mention that this was a discount you received on purchase of your home and has been adjusted against the basis of your home. It is not a non employee compensation.