I live in oklahoma and work in texas

I need to deduct my living expenses in Texas and the per Diem meal rate.
DDollar
Expert Alumni

State tax filing

If Texas is your regular place of work (as opposed to a temporary assignment) you cannot deduct your living expenses.  If it is a temporary assignment you can deduct them, as unreimbursed business expenses.  An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year.

For more information see Chapter 1 of IRS PUB 463 Travel, Entertainment, Gift and Car Expenses