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.
A Sergeant is most often promoted from Corporal (CPL), although promotion from lower paygrades may occur with sufficient display of leadership and experience. Click here to learn more about promotion to Sergeant. The correct way to address a Sergeant named Mr. Miller is Sergeant Miller, or written as SGT Miller. In formal situations, a Sergeant should always be addressed by their full rank. Basic pay for an entry-level Sergeant with 2 or less years of experience is $2,231.40 per month.