I would like to add some comments:
- If you travel from work to a National Guard meeting, the mileage is deductible. If you travel from home, it is not deductible. Here's an example from Publication 3 (the Armed Forces Tax Guide): "What if I travel to an Armed Forces reserve unit meeting?
A meeting of an Armed Forces reserve
unit is a second place of business if the meeting is held on a day on
which you
work at your regular job. You can deduct the
expense of getting from one workplace to the other. You usually cannot
deduct
the expense if the reserve meeting is held on
a day on which you do not work at your regular job. In this case, your
transportation
generally is a nondeductible commuting
expense. However, you can deduct your transportation expenses if the
location of the
meeting is temporary and you have one or more
regular places of work."
- If travel from home it is not deductible, because it is commuting. An exception is if you live more than 100 miles from the drill.
