Per Diem & Schedule C

[MsTabbyKats]

I am having a senior moment!

On a Schedule C (client lives in GA...but did an internship in DC...Box 7 income).....

Can he take the lodging per diem? Or, just "Meals & incidentals".

My research is very vague....and I 'm leaning towards just the meal portion of the per diem is allowable on a C.

I don't think he needs the lodging...he may have stayed with someone...but I just want to know for my own knowledge.

[BulldogTom]

Self Employed may not use the lodging portion of the per diem rate. All lodging on a Sch. C must be substantiated.

Tom

Hollister, CA

[jshtax]

Can an employer take a deduction for per diem on their corporate return if they paid expenses directly to merchant? For example they pay $50 hotel room on books they debit distributions and credit cash as well as debit travel expense $141 (per diem) and credit distributions.

[Mr. Pencil]

On a Schedule C (client lives in GA...but did an internship in DC...Box 7 income)

Sounds student-ish. Did he have a regular job in Georgia at the time he started the internship? Was the internship for a specific period of time?

[MsTabbyKats]

Sounds student-ish. Did he have a regular job in Georgia at the time he started the internship? Was the internship for a specific period of time?

It's e-filed already. He's was a grad student.

I really wanted to know for future reference....I have a more complex one (movie producer) to do tomorrow.....with a lot of Schedule C income....and he travels a lot.

[Mr. Pencil]

He's was a grad student.

If he wasn't working in Georgia, then travel to Washington was NOT deductible. I just mention it for future reference.