Travel expenses are not deductible in 2023 for salaried employees. The deduction is eliminated for all but a few special groups of taxpayers until 2026 by the Tax Cuts and Jobs Act enacted in 2018. You mention expenses on a form 1099-MISC. I assume you have income reported to you on that form for which you had travel expenses. The only way you could deduct those travel expenses is if you reported the income as self-employment income, in which case you can deduct travel expenses that are ordinary and necessary for the generation of business income. If the income was associated with your salary job, however, you could not treat it as business income and the travel would not be deductible.