Yes, you can deduct travel expenses for
your reserve duties if you traveled more than 100 miles from your home to
perform these duties. These expenses are deductible whether or not you itemize
deductions on your tax return.
If you drive less than 100 miles
each way, you can claim it on your itemized deductions, if you itemize.
Deductible travel expenses include:
- Airline, train, or bus tickets
- Automobile mileage
- Hotel or Motel expenses
- Meals and incidental expenses
I have another question including mileage. I’m a drilling reservist. I perform funeral honor duty for the Navy and I have to drive to the funeral site as my second employment. I do receive regular compensation for the funeral service I provide from the Navy. Can I still claim the mileage each and every time I drive to a funeral site as my second employment?
If you're a member of the National Guard or military reserve, you may be able to claim a deduction for unreimbursed travel expenses paid in connection with the performance of services as a reservist that reduces your adjusted gross income. This travel must be overnight and more than 100 miles from your home. Expenses must be ordinary and necessary. This deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Claim these expenses on Form 2106, Employee Business Expenses and report them on Form 1040 or Form 1040-SR as an adjustment to income.