Armed Forces members who have qualified deductible educational expenses may deduct the cost of travel related to that education. This includes the cost of transportation from work to school or overnight travel for work-related education.
Service members cannot deduct the round-trip cost of transportation from home to school unless they are regularly employed and go to school on a temporary basis (that is, not reasonably expected to last more than one year) for work-related education.
Service members cannot deduct the cost of travel that is itself a form of education, even if it is directly related to their duties.
See Publication 970 for additional information regarding Educational Expenses.