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Case Study 1: Temporary Active Duty Reservists' ExpensesMary is in the Army Reserve. She lives in a town that is 120 miles from Base A, where she normally reports for reserve drills or meetings that typically last for several days. During the current tax year, she occasionally traveled to Base B, which was only 40 miles from her home. Mary can claim the travel expenses she incurred going to Base A as an adjustment to income. She cannot claim the expenses for Base B as an adjustment. Click here for an explanation. Apply the 100-mile rule for reservists. Military reservists who must travel more than 100 miles away from home and stay overnight to attend a drill or reserve meeting may be able to deduct their unreimbursed travel expenses as an adjustment to income. The amount of expenses that can be deducted is limited to the:
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