Question

Sandy Samford is single. Sandy is a supply specialist in the National Guard. She attended training drills one weekend a month for 8 months in 2018. Sandy only owns one vehicle. She placed her vehicle in service on September 3, 2016. Sandy's total mileage in 2018 was 18,500 miles. Her average daily roundtrip commuting distance was 45 miles. Sandy's duty station is 153 miles away from her residence. She drove 2,448 miles based on her travel log. Sandy paid $1,920 for lodging and $1,042 for meals. Lodging and meals were within federal per diem rate for the area. Sandy paid $215 for the cost and upkeep of her uniforms. She is permitted to perform civilian activities while wearing her uniform. Sandy did not receive reimbursement for any of her out-of-pocket expenses. 4. Which expenses are allowable as an adjustment to income?

A. Lodging and meals B. Lodging, meals, and travel (to/from duty station) C. Lodging, meals, travel (to/from duty station), and uniforms D. None of the above

Answer 1

The correct answer is B. As per IRS Pub 4012, E-1 The travel expenses as an adjustment to income if the military reservists travel more than 100 miles away to attend a drill or reserve meeting The entertainment expenses are not deductible.