Military Reservist Travel

[KBTS]

Taxpayer is in the USAF Reserve. The base they served at in-state closed in 2007, so they must travel approximately 725 miles (one-way) to a base in another state for their training. Due to the distance, they travel by air for their training weekends. They also have to rent a car to get from the airport to the base and at times must stay at a hotel since lodging is not offered for them on the base.

I know meals, lodging and incidentals qualify for deduction on Line 24 since the travel is over 100 miles; but would the airfare and car rental qualify to be deducted on Line 24 or would they have to go on Sch A? If they drove to the base it would be deductible at the standard mileage rate, so the airfare is actually less than this - don't know if that matters or not.

Thanks.

[taxea]

This post got me curious so I did what you should do and called the local AF reserve office. Their response to the question was:
Reimbursement is provided at a set figure, depending on type of job the reservist does, for travel (air or ground) lodging and transportation. In Hawaii they pay $300. reimbursement for anything over 150 miles each way. taxea

[newbie]

This post got me curious so I did what you should do and called the local AF reserve office. Their response to the question was:
Reimbursement is provided at a set figure, depending on type of job the reservist does, for travel (air or ground) lodging and transportation. In Hawaii they pay $300. reimbursement for anything over 150 miles each way. taxea

but would the airfare and car rental qualify to be deducted on Line 24 or would they have to go on Sch A?

[BP.]

I know meals, lodging and incidentals qualify for deduction on Line 24 since the travel is over 100 miles; but would the airfare and car rental qualify to be deducted on Line 24 or would they have to go on Sch A?

I had a look at pub 17, p. 190, center column under "Special Rules."

"The amount of expenses you can deduct as an adjustment to gross income 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.

Any expense in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit."

[KBTS]

I had a look at pub 17, p. 190, center column under "Special Rules."

"The amount of expenses you can deduct as an adjustment to gross income 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.

Any expense in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit."

That's the part that has me confused about what to do. Does that mean transportation costs on Line 24 are allowed only if he actually drives his car to the training - or is it any type of transportation as long as the cost does not exceed the standard mileage amount?

[newbie]

That's the part that has me confused about what to do. Does that mean transportation costs on Line 24 are allowed only if he actually drives his car to the training - or is it any type of transportation as long as the cost does not exceed the standard mileage amount?

or is it any type of transportation as long as the cost does not exceed the standard mileage amount?
This was my first thought.

How much more is the actual vs. standard mileage for round trip if he would have driven rather than fly and rent the car? Because of the circumstances beyond his control with the base moving I would lean toward actual.

Not an answer - just thoughts.

Flip a coin?

[BP.]

I suppose I could agree with newbie's flip of the coin approach.

My first thought was to split the expenses as adjustment, and then Sched A for the airfare & car rental. But the language does say, "The AMOUNT of expense you can deduct is limited to . . . " In your case the AMOUNT wouldn't exceed the SMR.

On the other hand, the expenses qualifying for adjustment are specifically delineated. And pub 17, p. 182 says "If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you MAY be able to deduct SOME of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction." The implication is that there are travel costs that are not qualified for adjustment treatment.

Sorry, not very helpful, huh?