Per IRS Publication 3, Armed Forces' Tax Guide, page 11:

Are My Travel Expenses as a Reservist Deductible?

If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses on your tax return. Include all unreimbursed expenses from the time you leave home until the time you return home. See How To Report My Reserve-Related Travel Expenses below for information on how to report these expenses on your tax return.

Am I a Member of a Reserve Component?

You are a member of a reserve component of the Armed Forces if you are in:

• The Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve;
• The Army National Guard of the United States;
• The Air National Guard of the United States; or
• The Ready Reserve Corps of the Public Health Service.

To enter the deduction on Schedule 1 (Form 1040) Additional Income and Adjustments to Income, Line 11:

1. From within your Form 2106, continue with the interview process until you reach the screen titled Employee Expenses - Form 2106, then click the data entry field below Occupation and type the occupation.
2. On the screen titled Employee Expenses - Occupation Related, click the circle next to Armed Forces reservist, and continue with the interview process to enter your information.

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