How to Use Military Reservist Travel Expenses as a Tax Deduction
A military reservist with the United States Armed Forces is entitled to a tax deduction for travel expenses incurred when traveling more than 100 miles away from home to perform services as a member of a reservist component. Here's how to take them.
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Instructions
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Check line 1 of Form 2106-EZ or line 22 of Form 2106 for the current year standard IRS mileage rate for car expenses.
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Calculate all costs for traveling more than 100 miles away from home to perform services as a member of a reserve component. Include the standard IRS mileage rate for car expenses plus any parking fees, ferry fees and tolls as well as the federal per diem rate for lodging, meals and expenses.
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Go to the GSA website to get the current year's federal per diem rate for travel (see Resources below).
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Enter your military reservist costs for travel, up to the federal rate, on line 24 of Form 1040. This is the tax deduction amount you may take in addition to your standard deduction or any itemized deductions that you take with Schedule A.
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Use Form 2106 or 2106-EZ and itemize deductions on Schedule A to deduct all costs associated with travel to distances less than 100 miles away from home.
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Tips & Warnings
Taking the tax deduction for travel as a military reservist requires a two-pronged approach, since the IRS treats this travel differently when it involves distances over 100 miles. You won't need to itemize deductions on Schedule A to deduct these expenses. To deduct expenses for distances less than 100 miles, you must itemize. Do this only if your total Schedule A deductions exceed the current year's IRS standard deduction for your taxpayer status.
Do not use this tax deduction unless you are a member of a qualifying reservist component. In addition to the four major military services (Army, Navy, Marines and Air Force), qualifying reserve services include the Coast Guard Reserve, the Army National Guard and the Reserve Corps of the Public Health Service.
