Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Employee Business Expenses

Military Employee Business Expenses

Definition

Military employee business expenses are necessary business-related expenses incurred by active and reserve members of the U.S. Armed Forces. If the expenses meet specific requirements, Armed Forces members may be able to deduct unreimbursed expenses such as the cost of:

  • Buying and maintaining uniforms
  • Dues to professional societies
  • Qualified educational expense
  • Travel to/from educational programs
  • Certain business travel
Tip

The U.S. Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under the control of the Department of Defense: Army, Navy, Air Force, Marine Corps, as well as the Coast Guard. It does not include members of the Merchant Marines or the American Red Cross.

Collage of military uniforms.