Military reservists sometimes have unique travel-related tax issues. Below, you'll find helpful information about how the IRS treats reservists' travel expenses in a variety of situations.

Armed Forces reservists who travel more than 100 miles away from home and stay overnight in connection with service as a member of a reserve component can deduct travel expenses as an adjustment to gross income (IRC Sec 62(a)(2)(E)). This is in lieu of deducting those expenses as a miscellaneous itemized deduction (subject to the 2% of AGI limitation). Thus, this deduction can be taken even if the taxpayer does not itemize their deductions. The TCJA of 2017 did not change how these expenses are treated.

Unreimbursed expenses for transportation, meals (subject to the 50% limit; 100% allowed in 2021 and 2022 for meals provided by a restaurant) and lodging qualify, but the deduction is limited to the amount the federal government pays its employees for travel expenses, i.e., the general federal government per diem rate for lodging, meals and incidental expenses applicable to the locale and the standard mileage rate for car expenses plus parking and ferry fees and tolls.

A member of a reserve component of the Armed Forces is one who is in the: