FlyerTalk Forums - View Single Post - self-employed using per diem + M&IE...please advise
Old Jul 28, 2019, 4:42 pm
  #5  
TravelPhotographer
 
Join Date: Oct 2010
Location: Feeder Band Land (South FL)
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Originally Posted by Often1
Where are you getting your M&IE rates?
https://www.irs.gov/faqs/small-busin...ome-expenses-3

https://aoprals.state.gov/web920/per_diem.asp
non-US

https://www.gsa.gov/travel/plan-book/per-diem-rates
Continental US

Is it correct that self-employed can use M&IE rates rather than actual M&IE expenses
but can never use Lodging Maximum rates -- they must use actual lodging rates...?

(lodging rates)** + (M&IE rates) = PerDiem rates

**not available to self-employed

aside: wife travels with me & prepares daily itinerary full of photo opportunities,
does that open up possibility of employer-employee relationship which then
opens up legit per diem lodging usage...? An example reason for doing so:
Edinburgh UK lodging rate = $507 whereas we might use points or AirB&B
for $75-100 nightly...
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