35.8 Tax Information for Reservists
Transportation costs to reservist meetings generally are not deductible. A possible exception is the cost of traveling from your regular job location to a meeting held on a regular workday or traveling from home to a meeting outside the metropolitan area where you live and normally work. The cost would be deductible, subject to the 2% adjusted gross income (AGI) floor for miscellaneous itemized deductions (19.1).
If you travel overnight more than 100 miles away from your tax home (20.6) to a meeting or training camp, you may claim an above-the-line deduction (12.2) for transportation, lodging, and meals (subject to the 50% reduction for meals) attributable to those trips; see the Filing Tip in this section.
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