This lesson will help you determine and claim qualified employee business expenses for members of the Armed Forces, such as the cost of uniforms, education, and travel; these are expenses that relate to working as a member of the Armed Forces.
Generally, these expenses are reported on Form 2106, Employee Business Expense (or Form 2106-EZ), or may also be itemized on Schedule A as miscellaneous itemized deductions subject to the 2% limit. In certain cases, they can be deducted as an adjustment to income.
It is important to ensure that service members take advantage of deductions to which they are entitled. The intake and interview sheet does not list military employee business expenses; this lesson will help you ask questions that identify unreimbursed military work-related expenses.
You will also find information to guide your interview in Publication 3, Armed Forces Tax Guide. Additional points may be found in the other references listed for this lesson.