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.
An old adage in the U.S. Army and the U.S. Marine Corps is that sergeants actually run everything. In both the Army and the Marines, a sergeant major is the most senior sergeant and holds the enlisted paygrade of E9. Sergeants major are typically the senior enlisted advisors to the officers commanding their units. In most cases, a sergeant major is also responsible for much of the direction and performance of the enlisted personnel within his military unit.