I am an airline pilot. My per diem is listed in box 12 with code L. Can I claim DOT rules in my tax return?

[AlanT]

Prior to the TCJA, per diem reimbursements paid to pilots by their employer that did not exceed the federal per diem rate were not treated as taxable income. In addition, pilots who itemized their deductions could deduct their actual business travel expenses that were in excess of any per diem reimbursements they received. The TCJA does not change the exclusion of per diem reimbursements from taxable income. Therefore, per diem reimbursements paid by the employer up to the federal rate are still not considered taxable income. However, as of Jan. 1, 2018, pilots are no longer able to deduct the difference between the per diem reimbursement amount and actual business travel expenses incurred.