That previous best answer is wrong. He asked if he could deduct his out-of-town expenses AS per diem. If you're paid on a W-2, unless you're reservist or performing artists, you can't deduct any expenses. If you are actually pay a separate per diem fire employer that per diem may be tax-free I'm not sure or you might be able to write off your out of town expensive against slash or up to the amount of your per diem. But per diem this money your employer gives you for expenses in addition to your regular hourly pay. Asking if you can write off expenses as per diem doesn't even make any sense. They are too completely different things per diem and expenses.
If you're starting and out of town job the best that you can do is ask for as much per diem as you can get or price those additional out of town expenses into the rate that you're asking for from that company you're working for or your staffing agency.
