Can I deduct expenses for a job from which I have no income, or does that count as charitable giving?

[Gene 01]

One of my jobs is working for the Dept. of Health & Human Services, National Disaster Medical System(NDMS). We meet regularly to train for possible activation for a disaster. However, we are only paid when actually deployed. In 2016 I did not receive any orders for deployment and therefore did not receive any pay from them or a W-2 from them.

I did, however, incur expenses when I traveled to training exercises. These exercises were over 100 miles from my home.   

Can I still claim these expenses even though I received no income from this job this year? Or, would these expenses fall under charitable giving since this is for helping people in case of a disaster?

[Marketstar · Accepted solution]

Yes, without compensation, you are effectively a volunteer

 As such, You can deduct all of your out of pocket expenses as cash contributions as well as 14 cents per mile for travelling by auto in the service of your qualified volunteer organization.

To enter volunteer contributions:

• Type in charitable contributions. in the search box, top right of your screen, then click the magnifying glass

• Click the jump to charitable contributions link in the search results.

• Follow the prompts and onscreen instructions to enter

To benefit from the above, you must itemize your deductions.

See https://ttlc.intuit.com/questions/2902084-is-volunteer-work-deductible