Mileage To Base

[gman]

Taxpayer drives to base once a month. More than 50 miles away. Is there a deduction for him, and if so is it reported on Schedule A as employee expense? He does recieve a w-2 from department of defense. He also has a full time job elsewhere.

thanks

[KathMorgan]

Military?

Is this taxpayer in the military reserves or national guard? IAssuming so he can only deduct the expenses on the "above the line" adjusment if his drill location is more then 100 miles from his home. Now he can do a regular 2106 on the schedule A, subject to the 2%, for his expenses like mileage if he goes from his fulltime job to the base, but not from home. he can also deduct his other out of pocket military expenses on the same 2106.

[taxea]

He can deduct the mileage from regular location to base and back to that location. If his regular location is further away then his home to the base so be it.