From the IRS:
If you're a member of the National Guard or military reserve, you may be able to claim a deduction for unreimbursed travel expenses paid in connection with the performance of services as a reservist that reduces your adjusted gross income. This travel must be overnight and more than 100 miles from your home. Expenses must be ordinary and necessary. This deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Claim these expenses on Form 2106, Employee Business Expenses and report them on Form 1040 or Form 1040-SR as an adjustment to income.
https://www.irs.gov/taxtopics/tc511#:~:text=If%20you're%20a%20member,100%20miles%20from%20your%20hom....
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
