The client agreed to reimburse me for meals while I traveled, and I submitted separate detail documentation for the meals,
The client did it wrong. That is set up as an Accountable Plan, which means it should NOT be on the 1099-NEC.
I would take 100% of the deduction because the 50% limitation should be on the client, not you.
I agree, but I am worried in an IRS audit they won't care what the client should have done, they will want me to do it correctly on my taxes. I separately itemized meal expenses with receipts to the client, as well as hours worked, and they took the value of the hours, the sum of the meal expenses, and sent me one 1099-NEC with one lump sum that included 100% reimbursement for my meals, but it made it look like I earned more than I did.