Are reimbursements for travel expenses included on a 1099 MISC to independent contractors in addition to their fees?

[Carl]

You would have to ask the issuer of the 1099-MISC that one. There's no way anyone else can know with any degree of certainty, what was included in the amount the payer reported to have paid you. But overall, I would fully expect it to be, since anyone issuing you a 1099-MISC is going to report all money they paid you, regardless of why they paid it to you.

[dzormelo]

Thank you for your reply. Here is what I found out from the instructions for the IRS Form 1099.  If one is paid more than $600 in a year from a company, that company should issue you and the IRS a Form 1099, which will include all payments to you, including reimbursement. However, you can use any work-related expenses that one paid, reimbursed or not, as a tax deduction which will lower ones income.

[MichaelDC]

That's right. Nice catch. Go ahead and use the "Other common Business Expenses" section as in the answer and screenshot. Anything else, let us know. Good luck!

[MichaelDC]

Yes. The contractor can then deduct their expenses on the Schedule C. 

If you are the contractor, report your income and expenses for Schedule C from the Business tab under Business Income & Expenses.

To deduct your travel expenses, see the Other Common Business Expenses section. (See the attached screenshot below. Click to enlarge.)