As part of my sole proprietorship project management business, I traveled to a client field location and had to spend the night. I had one meal on this trip and the hotel and meal were reimbursed at 100%. The reimbursements were included in my 1099-MISC from this client on line 7 (non-employee compensation). How do I deduct 100% of the meal expense instead of 50%, or is this not possible?
At the end of the expenses section there is a "make your own category" option ... use the term "reimbursed travel expenses" and enter the entire amount ... this will give you the result you desire.
You may deduct 100% of the meal cost. Although the general rule is that only 50% of business travel meals are deductible, the exception is that Meal expenses are 100% deductible if the business is reimbursed for the expense (and the reimbursement is included as income).
Reference: https://www.cpa-wfy.com/meals-expenses-tax-deductibility-50-vs-100/