As Pub 463 says "You must adequately account to your employer for these expenses within a reasonable period of time", it depends on the employers rules as to what is adequate - eventually your receipts did not meet their requirements.
The problem with that is it is an itemized deduction first reduced by 2% of AGI which probably makes it not deductible for most people.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
