Hi & thanks for using our service. I'll do my best to give you a complete & accurate answer. Please ask me to clarify anything you don't understand.
Yes it would be a miscellaneous itemized deduction which would flow from form 2106.
So you need to complete that form which will give you the benefit of the higher mileage rate, less the amount that you are reimbursed.
Please remember to "ACCEPT". Feedback, if you have time & bonuses where you think they are warranted are always most appreciated. I'll be happy to answer any follow-up questions you may have.
As far as what you are being reimbursed being "legal", yes it is; they can reimburse you for whatever they want & you accept as part of your job.