Nature Of Expenditure Travel expenses for self-employed individuals and fully reimbursed employee travel expenses are deducted for AGl Unreimbursed employee travel expenses (whether insufficient or no reimbursement occurs)are deducted as a miscellaneous itemized deduction subject to the 2% nondeductible floorNature Of Expenditure • Travel expenses for self-employed individuals and fully reimbursed employee travel expenses are deducted for AGI • Unreimbursed employee travel expenses (whether insufficient or no reimbursement occurs) are deducted as a miscellaneous itemized deduction subject to the 2% nondeductible floor