1099-NEC M&IE included as compensation - can I deduct?

[cscottwall1989]

Hello,

I have a side job doing government contracting that involves me traveling for extended durations. I have to pay for all my travel, hotel, and rentals, and then the government reimburses me in full. As part of my reimbursements, the government pays me a flat rate of $65 for M&IE per day regardless of me submitting receipts for meals and incidentals, and this amount usually totals up quite a bit when I'm working 30+ days a year. At the end of the year, the government sends me a 1099-NEC form that bundles all my compensation (pay for actual work+reimbursements) into a single total. 

I don't have receipts for all my meals and incidentals unfortunately, and sometimes my daily expenses totaled to less than the $65 allocated to me. 

Can I expense this as meals for 1099-NEC work or can I only deduct those meals and incidentals for which I have receipts?

[KrisD15]

The IRS would require receipts if they performed an audit.