A client (U.S. citizen) worked for three months in Korea in the summer of 2018 as an independent contractor for a company. He started work for another company in late November, 2018 in Japan. He continued to work in Japan and will return to the U.S. in December, 2019. I have reviewed the tax rules about his work in Japan regarding the foreign income exclusion. My question is about his work in Korea. This is completely exclusive of his work and time in Japan. Thus, his income and expenses for his work in Korea would go on Schedule C. Further, I understand for per diem rules the only thing he can use is for Meals & IE since he is self-employed on this engagement. He cannot use per diem for lodging. Is all of this correct? Thank you!