If you received a 1099-NEC, I think (and I'm pretty sure the IRS will also think) that you are indeed self-employed. So I would advise you to complete a Schedule C, reporting the 1099 and deducting your authorized meal costs in the slot provided. You can use either the actual costs or the IRS per diem. They go in the 50% slot, so you will probably have a profit. It's Line 26B. More information at 2024 Instructions for Schedule C (2024) | Internal Revenue Service
