I am self employed consultant. I traveled to Japan in 2019. I am using Per Diem Rate to report travel expense, as shown in this table . The self-employed entity cannot use Per Diem for lodging. My question is that does the self employed's Per Diem policy include the Incidental expense? That is, should I use the M & IE Rate number directly, or I have to subtract the Incidental Expense from the M & IE Rate number before I use it? Thanks
