As KrisD15 noted above, rural mail carriers are a unique category of employee, not self-employed. The IRS instructions for Form 2106, Employee Business Expenses, state "If you were a rural mail carrier, do not use Form 2106. Your employer should not include the amount of reimbursement in your income."
As an employee, under current law, you may not claim employee business expenses on your Federal return. You can only exclude your expenses up to the amount of reimbursement received under an accountable plan and in your case, the employer should not include the amount of reimbursement in your income.
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