Independent contractor per diem
I am a freelance Travel Director, and work for various companies. All companies either add my per diem on my 1099-MISC or they don't. The per diems for every company that I freelance for are a set rate for any city USA, and do not fluctuate per destination unless it is international travel. I do not have to show receipts for meals, it is just given in a lump sum. I am itemizing.
Scenario A: My per diem is not added to the 1099, but I am entitled to more for the cities I have visited than they gave me. Can I subtract the difference from my net pay and report that total?
Scenario B: My per diem is added to the 1099 as income, and I am entitled to more than they gave me. Can I subtract the total per diem per city from my reported income on the 1099?
I am worried if I put a different amount that shows on my 1099 in the "box" that I might get a nasty note from the IRS. Where can I report this discrepancy?
Thank you!