J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

35.3 Deductions for Armed Forces Personnel

Members of the Armed Forces may deduct the items listed below as miscellaneous itemized deductions subject to the 2% adjusted gross income (AGI) floor (19.1):

• Board and lodging costs over those paid to you by the government while on temporary duty away from your home base.
• Costs of rank insignia, collar devices, gold braids, etc., and the cost of altering rank insignia when promoted or demoted.
• Contributions to a “Company” fund made according to Service regulations. But personal contributions made to stimulate interest and morale in a unit are not deductible.
• Court martial legal expenses in successfully defending against the charge of conduct unbecoming an officer.
• Dues to professional societies. But you may not deduct dues for officers’ and noncommissioned officers’ clubs.
• Expense of obtaining increased retirement pay.
• Out-of-pocket moving expenses incurred because of a permanent change of station. Eligible expenses are deductible on Form 3903 without having to meet the generally required 50-mile and 39-week tests (12.3).
• Subscriptions to professional journals.
• Transportation, food, and lodging expenses while on official travel status. But you are taxed on mileage and per diem subsistence allowance.
• Uniforms. The cost and cleaning of uniforms are deductible if: (1) they must be worn on duty; (2) they cannot under military regulations be worn off duty; and (3) the cost exceeds any tax-free clothing allowance.

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