Can i deduct the expense for motels if my per diem was shown as income and i was taxed on it?

[Vanessa · Accepted solution]

No, not if you are an employee.  Employee job-related expenses are no longer tax deductible. 

"You can no longer claim any miscellaneous itemized deductions that are subject to the 2% of adjusted gross income limitation, including unreimbursed employee expenses."https://www.irs.gov/publications/p529

If you were self-employed, then yes, this would be deductible as a business expense.