I have included a link to IRS PUB 463 which covers independent contractors who receive reimbursements. My prior thread assumed you did not. starts on page 32
https://www.irs.gov/pub/irs-pdf/p463.pdf
from the PUB
If the contractor adequately accounts to you for non-entertainment-related meal expenses, you (the client or customer) must keep records
documenting each element of the expense, as
explained in chapter 5. Use your records as
proof for a deduction on your tax return. If
non-entertainment-related meal expenses are
accounted for separately, you (not the IC) are subject to the
50% limit on meals. However, you can deduct
100% of business meals if the meals are food
and beverages provided by a restaurant, and
paid or incurred after 2020 and before 2023. If
the contractor adequately accounts to you for
reimbursed amounts, you don’t have to report
the amounts on an information return (IE 1099-MISC)
if they don't include the reimbursements on the 1099 you have nothing to deduct. while I'm not 100% sure, i would guess the one-year rule doesn't apply when you receive reimbursement based on submitting actual expense reports.
