Unfortunately, business expenses must be broken out by category. The income and expenses will be reported on Schedule C. I recommend taking a look at the expenses portion of Schedule C here. On the "other expenses" line, you would still want to list and category not listed under the Expenses section. While many people like to put a miscellaneous category as a short-cut, this could be a red flag to the IRS.
Also, please note that the post you are replying to has an possible error in the original answer. The original question was "Can I still claim a deduction for business travel/meal expenses?" if those expenses were reimbursed and not included in the 1099. The original answer states "Yes, you can claim your deductions even if the reimbursements were included on your 1099-misc box 7 because you were taxed on the amounts."
I believe the person who answered the original question read the question wrong and thought the expenses were included on the 1099. The correct answer is, it depends.
If the expenses ARE reported on the 1099, you would claim expenses deductions for those items that were reimbursed. If the expenses ARE NOT reported on the 1099, you would only claim the expenses if you added the reimbursements to income in the Income section. In other words, you can only write off reimbursed contractor expenses if those expenses are also included in income.
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