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Tax Law (Questions About Taxes)/M&EI for self-employed family singing group


Does the M&IE allowance apply to all the members of a family singing group?  Husband, Wife, 2 daughters are all in the group and all travel full-time.  Can the meal deduction be applied to all 4 people ($46/day times 4)?


Thanks for your question.

The M&IE would be allowable for all member of the group if they qualify.  You state that they travel full time.  One of the requirements for deducting travel expenses is that you be away from your tax home. The rate can vary depending on your location for a particular day.

If you travel full time, you may not have a tax home.  In this case, you would be considered an itinerant and could not deduct any travel expenses. IRS publication 17 states "if you do not have a regular or main place of business and there is no place where you regularly live, you are considered an itinerant and your tax home is wherever you work.  AS an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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