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