Where do I enter client reimbursements?

[sariewright]

I am an independent contractor and sometimes pay for client expenses (such as postage or office supplies). The client reimburses these expenses and the reimbursements are included on my 1099. Am I allowed to deduct these from my income, and, if so, how do I do this?

[tygrtchr · Accepted solution]

These items would be listed as YOUR business expenses and the reimbursement would be treated like income.