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