Can I deduct any per diem expense where my employer reimbursed less than the federal per diem level?

[HelenaC · Accepted solution]

Yes, you may deduct the difference between the per diem rate and your employer reimbursed rate (provided you itemize deductions on Schedule A). 

Job related expenses are subject to the 2% rule. Under the 2% rule, you're only allowed to deduct the portion of miscellaneous expenses that exceeds 2% of your Adjusted Gross Income. 

Please see the following for additional information: 

https://ttlc.intuit.com/replies/4146014 

https://ttlc.intuit.com/replies/3300622