The answer to the general question is NO. Reimbursed expenses should not be included in box 7 of a 1099; however, as many have said, a) it depends on the accounting of the business issuing the 1099, and b) depends on an accountable plan. I saw one question thats concerning which is "meal reimbursements being included in 1099". This is a really nasty reimbursement for someone thats uninformed to attempt to handle because M&E are deductible at a 50% rate. If you get $20k as a reimbursement that means you'll get a $10k deduction thereby overpaying of SE tax for the amount not deducted.
Someone offered putting 100% of the MEAL EXPENSES into the MISCELLANEOUS EXPENSES category; good idea. I advice this as well but, be aware that you WILL get an audit letter from the IRS and possibly from the state tax department in the state you live. Be prepared to provide documentation in the form of daily expense totals, description of activity and with whom, a reason why the MEAL EXPENSE is fully deductible by you. Recent changes to the tax code have excluded businesses from deducting meals they provide their employees for the convenience of the business. For example: Giving employees for discounts at the building cafe used to be deductible and now they are a non-deductible business expense. Due to COVID-19 the IRS is looking to change these rules temporarily or permanently.
BEWARE: The IRS maintains stats on all business by the business code you identify as your trade/business. Separate each 1099 into its own schedule C, if you can, so that you have a greater likelihood of success in winning an audit. The IRS computers are specialized to detect anomalies in income and expense deductions for schedule C filers.
