Meals and Incidentals
For meals and incidentals only, the Service’s rates remain the unchanged; $65 a day in high-cost areas and $52 elsewhere. Self employed persons who travel are allowed to use these rates in lieu of keeping receipts, but their lodging expenses must be substantiated separately. They can not use the full $242/$163 per diems.
The per diem rate for incidentals expenses stays the same too… $5 per day