I am an independent Contractor residing in Venezuela. My contract was to provide 60 day TDY's to Bogota, Colombia. I receive a modify per diem while there. I receive a total of $325. The actual per diem for Bogora is: Lodging 277 and M&IE is$105 per day. I have read that I can take the OCONUS M&IE ($105) per day as a flat rate. For Lodging/Laundry/Taxies etc. I need to account or keep receipts. Is this true or can I take the whole$325 received for per diem per day as a deduction, or can I take the whole $382 actual OCONUS per diem rate for deduction So far, I have kept all receipts and taken the flat$105 M&IE and then actual's for Lodging etc. Thanks