The IRS states the rule as such:
"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."
It is clear and the IRS emphasizes that it is more than 100 miles from your home.
For More information regarding Travel for Military Reservists please follow the link below:
