Client has a W-2 form the U.S. Postal Service listing $588.00 in box 32 - employee business expense. Not quite sure what this is.

Is this the qualified reimbursement talked about on p10-6 TTB? At first I thought it was dues.

Also my first rural mail carrier, do I figure auto expenses as I would for business - either cents per mile $.445/mi or business % of actual? (of course subject to 2% of AGI as employee).