Hello, I worked as a per diem physician at several different offices and corporations last year. I received a 1099 Misc for some of the work and W-2 for other jobs. I am based in SF but worked in LA for 2 months (meets the criteria for a temporary position). I believe I am eligible to deduct my living expenses from LA (rent, meals on 50% per diem rate, mileage). If so, should those be deducted on the schedule A or schedule C? Does this depend on whether I received a W-2 or 1099 Misc while in LA? Thanks...

Zip Code: 94115

I think if you were to get audited, the IRS would only want you to claim those expenses associated with your independent contractor income on your Schedule C.

That being said, you get a much bigger bang for your buck by claiming expenses on the Schedule C versus as an Employee Business Expense on the Form 2106. So you might want to take some liberties when deciding where to claim many of your expenses.

For your time in LA, you should only claim those expenses on a Schedule C if the income you earned during those few months was paid to you as a 1099-Misc.

Zip Code: 01801