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Tax Deductions
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Re: Business deduction for lodging for essential hospital personnel

I would say that this definitely qualifies as an "ordinary and necessary" business expense and I would recommend that you write off those lodging costs against your Locums income on the Schedule C if you are paid as an independent contractor. You might also consider taking a deduction for meals and incidentals based on the allowable Per Diem rates for the days that you weren't able to drive home due to snow. The federal government maintains per-diem rates for all the metropolitan areas within the Continental US at www.gsa.gov.

Zip Code: 01801

Re: Business deduction for lodging for essential hospital personnel

Thanks for your response . I will definitely pursue for tax purposes.

Zip Code: 19522