Per IRS Publication 463 Travel, Entertainment, Gift, and Car Expenses, page 15:
Rural mail carriers. If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Because the qualified reimbursement is treated as paid under an accountable plan, your employer shouldn't include the reimbursement in your income.
If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). You must complete Form 2106 and attach it to your Form 1040, U.S. Individual Income Tax Return.
A "qualified reimbursement" is the reimbursement you receive that meets both of the following conditions.