I itemize my taxes. My employer reimburses on a per diem basis for food. If on a business trip, I spend more than the per diem amount, can I deduct the difference (well, actually 50% of the difference)?
As I read the instructions, it looks like that is a possibility as long as I keep receipts.
Yes, BUT only any reimbursed expenses over 2% of your adjusted gross income. And the expenses cannot be extravagant. I therefore highly doubt you can deduct them on meals alone. But you may want to consider anything else that are qualified as business expenses not reimbursed by your employer. what about auto expenses? Is your personal cell phone use necessary to do your job?