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 sergeants (E-8) and master gunnery sergeants (E-9) provide technical leadership as occupational specialists in their specific MOS. The sergeant major of the Marine Corps is the senior enlisted Marine of the entire Marine Corps, personally selected by the commandant. The sergeant major of the Marine Corps and the Marine gunner are the only billets which rate modified rank insignia in place of traditional rank insignia.