In 2013, I performed services as a contractor for a client and was reimbursed 100% for all travel, meals, and supplies. Box 7 on a 1099-MISC has included all reimbursed expenses for travel, meals, and supplies (in addition to wages/fees).

I'm confused as to whether the meals are deducted at the 50% rate or in its entirety. For example, if I spent $1000 on meals and was reimbursed $1000, am I able to only deduct 50% of it (i.e., $500)?

I did furnish information about the meals (amount, date, etc. in order to get reimbursed) but did not provide receipts to the client (and by now, a good number of the receipts for meals are likely not available).

Thanks in advance!