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Return to Website  > Index  > General Tax Issues  > Moonlighting & Locum Tenens  > Re: Travel expense deduction
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Nick
Apr 3, 2015 - 12:54AM
Re: Travel expense deduction

From a non accountant (for all its worth) who has reviewed IRS publication 463 and other per diem guidelines for M&IE, it looks like only the period of the locum assignment qualifies for the M&IE plus one day before and after at 75% of M&IE. There is also another rule that took effect November, 2014 that says for long term assignments, only 75% or 50% (depending on the length of the assignment) of the per diem rate would be allowable as a deduction.

Zip Code: 94949

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