Marta is self employed and incurs expenses while traveling for business. How will Marta report this on her tax return? ANSWER Unselected Marta may deduct actual expenses but the federal per diem rate may only be used by employees. Unselected Marta will deduct one half of the actual expenses on Schedule C. Unselected Marta may deduct actual expenses or use the applicable federal per diem rate. Unselected Marta will deduct these expenses as itemized deductions