Since your reimbursed expenses are included on1099-misc box 7 (in your pay), you should deduct all of your expenses as Business expenses. For the direct expenses, enter them under whichever business expense category applies.
For per diem amounts, you can enter your actual expenses or the allowed per diem amounts under Meals and entertainment (50% limit) and/or Business Travel.
The tax deductible per diem rates are based on the location where you are traveling. You'll find the per diem rates for Lodging and Meals & entertainment by location with the search tool HERE.
