Let's take a look at these items one by one.

For you automobile expenses, commuting between your home and a regular place of business within the general vicinity of where you live is never deductible. Driving between job sites is generally always deductible.

The IRS considers the job site within the general vicinity of where you live if you can not reasonably be expected to complete the trip without sufficient rest or sleep.

For the job that's 90 miles away, if you drive there in the morning, and then work a long shift, you might qualify to claim the deduction for the hotel.

With respect to the per diem rates, you can only claim a daily meals allowance for each city if the job is outside the general vicinity of where you live.

And with respect to paying your colleagues to cover your shift so you could moonlight, the question is whether that expense would be considered "ordinary" and "necessary" in connection wity your profession. Since it appears your paying your colleagues a fair rate (ordinary), and you couldn't moonlight if you didn't pay your colleague (necessary), it appears to meet those 2 requirements.

Don't forget to issue a 1099-Misc to anyone who you pay more than $600 during the year. (My office can help you with those forms if you'd like.)

Zip Code: aschwartz@mdtaxes.com

Thanks for the reply!

For the job that is 90 miles away, I usually drive in the night before, stay at a hotel, work all day, stay at the same hotel, work the next day, then drive back home. From the time I leave my house Friday evening to the time I get back is about 48 hours. The per diem rate for the city I go to is about $80; this only covers the hotel expenses. How much can I claim for meals per day? Also, I assume mileage is deductible as well.

As far as paying my colleagues, do I have to issue 1099's if I don't exceed the $600 limit? Also, do I need to get their SSN and other information for the forms (I have "hired" 4 people to cover my ordinary and necessary shifts).

Thanks in advance for your response.

Zip Code: godbem@health.missouri.edu

The per diem rate, which is the allowance for meals and incidentals, varies by city. You can find a listing of all the per diem rates in the continental US at www.policyworks.gov/perdiem.

With respect to issuing 1099's, you only need to issue them to people who recieve more than $600 from you during a calendar year. And yes, you would need their social security number to issue a 1099. It's a good idea to have them complete a Form W-9 before you pay them. You can download that form at www.irs.gov.

Zip Code: aschwartz@mdtaxes.com

So, if I don't pay them more than $600, I can deduct it (per person) and they don't have to claim it?

Thanks

Zip Code: godbem@health.missouri.edu

Yes, you can deduct the amount you pay to your subs, and you don't need to issue a 1099-Misc to anyone who receives less than $600 from you. Whether or not they report that income on their tax return is their issue.

Zip Code: aschwartz@mdtaxes.com