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

Military Employee Business Expenses

Deductible Travel Expenses

Travel Expenses

Travel expenses are unreimbursed work-related expenses incurred while members of the Armed Forces are traveling away from home. They must be ordinary and necessary expenses such as airfare, car rental, taxi fare, lodging, and meals. Expenses for personal travel, leave, or liberty cannot be deducted.

For travel expenses to be deductible:

  • There must be a work-related purpose for the travel
  • They must be deemed as the "ordinary and necessary" costs of traveling away from home
  • The expenses must be greater than the total of any advances, allowances, or reimbursements Armed Forces members received
Tip

If Armed Forces members do not claim reimbursement for expenses they are entitled to, no deduction for those expenses may be claimed.

Commercial airliner.