Resources
Official government tools, free filing assistance, and other resources worth knowing about if you're claiming this deduction — none of this replaces professional advice, but it's where to go for the primary sources and free help.
Official government tools
Look up the official lodging and meal per diem rate for any duty location and fiscal year — the exact cap this deduction uses.
gsa.gov/travel/per-diem-rates →The official instructions for Employee Business Expenses, including the reservist rules and the standard mileage rate for the year.
irs.gov/instructions/i2106 →Where the reservist travel deduction is actually claimed — line 12, as an adjustment to income.
irs.gov/instructions/i1040gi →The IRS page announcing the current standard mileage rate, including any mid-year rate changes.
irs.gov/standard-mileage-rates →Free tax filing help for service members
Free tax prep and e-filing software for the military community, built to handle military-specific situations including this deduction.
militaryonesource.mil/miltax →IRS-certified volunteers, often available on or near military installations, who can prepare basic returns at no cost.
irs.gov/free-tax-return-preparation →Military pay and benefits references
The official source for military pay, including drill pay statements and Leave and Earnings Statements you may need for recordkeeping.
dfas.mil →Where official travel reimbursements are processed — check your voucher history here before calculating your unreimbursed, deductible portion.
defensetravel.dod.mil →Primary sources to read before you file
The guide written for service members. It names the reserve components that qualify and explains the reservist travel adjustment in plain terms.
irs.gov/publications/p3 →The detailed rules on tax home, away from home, per diem, the standard mileage rate and the records you need to keep.
irs.gov/publications/p463 →The statute that lists the reserve components of the armed forces, for comparison with the IRS list in Publication 3.
govinfo.gov, 10 U.S.C. 10101 →When to use each resource
Start with Publication 3 if you want a plain-language overview of what the reservist adjustment is and who it covers. Move to Publication 463 when you need the specifics: how the IRS defines being away from home, what a per diem rate is, and what makes a record good enough. The Form 2106 instructions are the place to check how the form is filled in and which line carries the result to Schedule 1. Use the GSA per diem page whenever you need the lodging and meal rate for a specific duty location and fiscal year, since the rate differs by area and changes each October. The IRS standard mileage rates page is the place to confirm the rate for the year you are filing, including a mid-year change.
If you would rather not prepare the return yourself, MilTax and VITA both offer free help, and either is a sensible choice before paying for software. DFAS and DTS are record sources rather than tax sources: use them to pull pay statements and travel vouchers so you can show which trips were reimbursed. The statute on govinfo is mainly useful when you want to check the exact words of the law, for example the phrase “more than 100 miles away from home.” None of these pages replaces advice from a qualified tax professional for your own situation, and rates and rules change, so check the date on each page you rely on.
On this site
If you haven't already, start with Who Qualifies and Common Mistakes before you dig into the government sources above — they'll save you time narrowing down what actually applies to your situation.