| VOLUNTEER SAYS |
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MARY RESPONDS |
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| You were in the Reserves, as well as working your full-time civilian job. Did you have any expenses associated with that? |
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Well, my unit usually meets at Anderson, which is about 120 miles from here. I had nine round trips during the year, plus we met at Baker four times. That's only 40 miles away. Here's my mileage record. |
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| Oh, good. The expenses you have for traveling more than 100 miles away as a reservist can be deducted, even if you can't itemize. Did you have to pay for lodging or meals or parking? |
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I paid $72 for a hotel room each time, and I ate at the mess for about $20 each trip. |
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| Did you get any reimbursement? |
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No, I have to pay for it myself. |
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| The most we'll be able to deduct on the meals is 50%, but you can take all of the lodging, plus your mileage. The standard mileage rate for business travel from 1/1/11 through 6/30/11 is 51 cents per mile, and 55.5 cents per mile for business travel from 7/1/11 through 12/31/11. |
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Well I went to Anderson five times before June 30 and four times after. |
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| It's different for the drills at the other base, since they're not as far from your home. I have two questions about these trips: when did you make them, and did you leave from your regular job to go to Baker, or was it on a day off? |
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All four trips to Baker were in the first part of the year, before June 30, 2011. They were short meetings on weeknights, so I just drove straight from work. |
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| Since you are driving from one job to another, that's deductible too. But only if you can itemize, and it's over 2% of your AGI. Did you have any other work-related expenses? |
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I'm a trauma nurse, and I have to take continuing education courses each year to stay certified. The classes cost $500 once I paid for the books. |
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| Did you get reimbursed for any part of that? |
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The military gives me an allowance, but that only covered $400. |
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| Then you'll be able to deduct the $100 you paid out of pocket — but only if you can itemize and exceed that 2% limit. |
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All right, we will calculate the expenses for traveling more than 100 miles for reserve duties like this: five trips at 51 cents a mile equals $612 plus four trips at 55.5 cents a mile equals $533; the total is $1,145. Add the hotel rooms at $648, and half the meals at $90, the total is $1,883. We'll deduct that right on the front of the return.
The other mileage from trips to Baker add up to $163 and the $100 out of pocket for the class will give you a total of $263 for your Schedule A if you can itemize. Now let me ask you some questions about your car so I can complete this form… |
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| Of the $2,146 on line 10 of Form 2106, $1,883 will be entered on line 24 of Form 1040 and the remaining $263 will be entered on line 21, Schedule A. Indicate on Mary's intake and interview sheet that you've addressed these items. |
