Deductions are allowed for all travel expenses - if that is a temporary assignment to a different location.
The key in such determination is temporary
-According to the IRS - you must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise.
So - if that is a temporary assignment - you may deduct Per Diem, lodging and other travel expenses.
You may refer to the IRS publication 463 -
page 5 - Table 1-1. Travel Expenses You Can Deduct
Regarding Per Diem rate ...you can use the standard meal allowance method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs.
Your allowable lodging expense deduction is your actual cost.
Receipts are required for lodging.
If you are using you car to travel to temporary job locations - you may deduct car expenses - either actual OR based on thr standard mileage rate.
All these are DEDUCTIBLE work related expenses. Tools and in protective clothing which are job related are deductible
All nontaxable reimbursements will reduce allowed deduction.
How to deduct - depends if the taxpayer is an employee or a a self-employed contractor.
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