Schedule C TP travels for business.
He receives a 1099-NEC from every location plus a 1099-NEC from the company that arranges for him the work that he does in every state.
I have expensed the actual lodging. Can I also expense meals on a per diem basis? They have no receipts for meals.
Thanks in advance, Christopher
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Correct, but the reimbursement should not be on the 1099.
Yes, if he was not reimbursed for meals, you can claim the Standard Meal Allowance if he was away from his Tax Home overnight.
But base his income on his records, not 1099s.
TP has a tax home here in WA.
They maintain a residence here in WA. Actually, live with their parents. Return back here, between jobs.
If he is reimbursed on a 1099-NEC for meals on a per diem basis (whatever rate that is for company), then he should be allowed to deduct the Standard Per Diem on his Schedule C.
He shouldn't have to pay income tax on a reimbursement.
Correct?
Sounds a lot like the case that Austin Yanke lost in Tax Court. I would post the link but it's a mile long, and trying to shorten it didn't work. Do some research on "tax home" before signing the return. Since you're in the 9th Circuit, look at those cases in particular (although none of them seem very consistent).
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