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@TSW  wrote:

He has not been repaid from the corporation. I believe that the corporation can only deduct actual expenses because the corporation is not driving the truck, the employee is and as a w2 employee, he can no longer deduct the expenses on Schedule A.

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I agree with you.

What SHOULD have been happening is that the corporation would be reimbursing the shareholder via an Accountable Plan, using the Per Diem rate.