In order to deduct mileage above the line, an army reservist has to 100 miles from home. I am assuming this is 100 miles one way, not round trip. Is that correct?
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Reservist
The verbiage is IRS Publication 3 is--
If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U.S. Individual Income Tax Return, rather than as a miscellaneous itemized deduction.
The phrase "travel more than 100 miles away from home" could, in theory, be interpreted a couple different ways. In this context, I think the only reasonable interpretation is that the worksite must be more than 100 miles from the home of the reservist. That means it must be over 100 miles one way.
BMKBurton M. Koss
koss@usakoss.net
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The map is not the territory...
and the instruction book is not the process.
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