How do I write off expenses for newspaper restaurant reviews?

[lost-in-cal]

I do restaurant reviews for a ocal newspaper. They provide a 1099-MISC for the flat fee they pay me but I pay for meals out of pocket. Where can I write off this expense? Is this fully deductible?

[Marketstar · Accepted solution]

If your meals that are not lavish or extravagant based on the facts and circumstances of your business, you can fully deduct them as Other or Miscellaneous expenses.