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Tax Deductions
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overnight moonlighter meal deduction

If a moonlighter works overnight (eg, 7pm-7am) can the standard meal deduction alowed by the IRS ($39-$64) be used if the hospital is one of several that the moonlighter works through a staffing agency (ie, the assignments are always temporary on a month by month scheduling basis and never guaranteed such that not one hospital is a usual place of business)?

Zip Code: 44011

Re: overnight moonlighter meal deduction

Generally you can only deduct meals when your travel "away from home". From your post, it sounds like you are working at several locations, but it's not clear whether you are out of the local area. The IRS' position is
"You are traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away."

I hope this helps, but if not please send a follow up.

Zip Code: 43085