Per Diem 1099

[Dvallejo]

I am a 1099-NEC contractor that travels exclusively. I work with 3 companies. 1 of the 3 sent me a 1099-NEC with Per Diem added to my income (Total Per Diem for the year + my income). How do I adjust my taxable amount? Do I write the Per Diem off under 100% covered meals? Doing it under the 50% doesn't seem correct. 

[JamesG1]

If the IRS form 1099-NEC reports $10,000 in self-employment income and $2,000 in per diem, report the total $12,000 as self-employment income.

Report the $2,000 as a separate miscellaneous expense and title it Per Diem paid on 1099 or some title that accurately describes the expense.

Retain all paperwork with your tax return file should a tax authority have a question at a later time.