According to the IRS Fringe Benefits Guide, if the employer pays a per diem or mileage allowance and the amount paid exceeds the Federal rate, the employer is required to report the excess as wages on Form W-2. The excess amount is subject to income tax withholding and Social Security and Medicare taxes. If their reimbursement plan is an accountable plan, they would only report the excess on the W-2. If it is a nonaccountable plan, they would report the entire amount in wages.
Since your W-2 doesn't include the per diem, it appears that the employer considers the reimbursement to be paid under an accountable plan. In that situation, you would not need to separately report expenses on your tax return.
Under current law, employee business expenses are not deductible for most employees on the Federal tax return. Some states still allow these expenses as a deduction, typically only to the extent they exceed 2% of Adjusted Gross Income. See this article for more information.
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