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.
It is equal in grade to first sergeant. It is abbreviated as MSgt.. In the U.S. Marine Corps, master sergeants provide technical leadership as occupational specialists at the E-8 level. General command leadership at this paygrade is provided by the separate rank of first sergeant.