Is a merchant marine a reservist? if not, then can you still deduct MIE as a result of being in the transportation industry?

[kathie_hoops]

I'm a member of SIU (a mariners union affiliated with AFL-CIO),I travel for months at a time on a cargo/cable ship outside of the US.  Although it didn't;t occur in 2018, our ship can come under military contract. Can I still deduct the MIE per the Federal foreign rates?  I don't get a per diem from my employer and not reimbursed for expenses.

[hbl3973 · Accepted solution]

As the the first issue, IRS Publication 3 (https://www.irs.gov/publications/p3) states:  "The U.S. Armed Forces doesn't include the U.S. Merchant Marine or the American Red Cross."

As to the latter, I do not know, but first take a look at

https://portal.clientwhys.com/sites/2695team/merchantmarine.pdf

and see if your situation matches.