My clent, an independent contractor, worked for a employer away from home city. She received 1099-MISC for $80K and then a corrected 1099- MISC for $100K. There is NO documented reason for increase but she presumed it to cover reimbursement. She did have auto expense which was deducted. Lodging for her was provided directly to hotel by her client. She did not spend anything herself. I am following:
"Code section 162a - An individual who has a temporary work assignment ?away from home? can deduct the travel expenses (mileage 48.5 cents), meals and lodging while away from home on business."
She believes that she can deduct the lodging expense even though it was not paid by her, but rather for her. The increase on the 1099-MISC, if it is reimbursement, is far more than auto expenses. Why would her client pay the lodging fee and then provide their client with an identical amount on the 1099-MISC. She has a CPA realative who agrees with her. Your commnents most appreciated.
Cliffp