I've worked for many years as a contractor one year I did 1099 with a separate per diem payment.
I always check the GSA site and stay under the the daily limit.
The whole idea of per diem is to give workers that have to travel outside of their home state who incur business travel expenses a fair break on not having to pay out of net income. Because its not income. It is meant to level the playing field so that you earn income and pay tax similar to someone working a local job.
