Certain Business Expense Deductions for Reserve members, performing artists, and fee-basis government officials

Line 24 of Form 1040 offers an opportunity for qualifying Reserve members, performing artists, and certain government officials to deduct job-related expenses.

National Guard or Reserve members: Reserve members of the Army, Navy, Air Force, Marine Corps, Coast Guard, Army National Guard, Air National Guard, or Public Health Service Reserve Corps may deduct expenses related to traveling from the member’s primary residence to the place of service. Other than the first 100 miles traveled during the year, all other travel expenses may be deducted at the federal per diem rate (distinguished by the city the service member traveled to).
Performing Artists: Actors, singers and other artists who, during the tax year, (1) provided performance services for 2+ employers, (2) received at least $200 in wages from each employer, (3) had job-related expenses exceeding 10% of income from the performing artist jobs, and (4) have adjusted gross income of $16,000 or less (without regard to this deduction) may deduct these expenses. Artists filing as Married filing Separately are not eligible for this Line 24 deduction.
Fee-based government officials: Government workers who are compensated entirely or partly on a fee basis, as opposed to a salary, are permitted to deduct job-related business expenses.

Taxpayer qualifying for the Line 24 deduction should complete Form 2106.

NOTE: Generally, job-related expenses are deductible as miscellaneous items under the itemized tax deduction system. Taxpayers qualifying under the Line 26 deduction, though, will usually enjoy a larger tax break.

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