I was given a per diem for my vehicle, they took out medicare and ss but did not take federal or state. They also never paid in themselves for federal or state, then in return added it to to me as income on my w-2, now I have to pay in to the federal government and state. I am not tax exempt . Is this write?

You can only claim per diem as itemized deductions as Employee Business expenses on schedule A (Form 1040). You can deduct the expenses that are more than 2% of your adjusted gross income (Form 1040, line 38). Read: Your U.S. Tax Return: Itemized Deductions