Self-Employment Rules. Self-employed individuals can only use a per diem rate for meals and not for combined lodging and meals. The cost of lodging and incidentals can be fully deducted on Schedule C, E or F, depending on the type of business. Amounts in excess of the actual expenses must be repaid.
Master Sergeant Army Military Ranks. A Master Sergeant is a senior non-commissioned officer (NCO) who serves as a brigade's NCO in Charge, equal in paygrade to a First Sergeant but with less leadership responsibilities than one. A Master Sergeant is often specialized in certain field or subject matter. Master Sergeant is the 9th rank in the United States Army , ranking above Sergeant First Class and directly below First Sergeant. A master sergeant is a Noncommissioned Officer at DoD paygrade E-8, with a starting monthly pay of $4,051.
Master Gunnery Sergeant/Sergeant Major (E-9) - 10 years TIS and 3 years TIG; The Difference in the USMC E-8 (Master Sergeant and First Sergeant) Master Sergeants and First Sergeants in the Marine Corps are paid the same (both are E-8s). However, the First Sergeant has a much larger degree of authority and responsibility. The First Sergeant wears special rank (with a diamond), and is the top enlisted leader in the unit. First sergeants work directly for the unit commander and are responsible for the morale, welfare, and discipline of all of the enlisted members assigned to the unit.