Why is there a separate section for travel expenses for Reservists and Performing Artists?
Generally, employee expenses are deductible only on line 21 of Schedule A (Form 1040). When you deduct your expenses on line 21 of Schedule A, the net deduction is limited by the 2% rule. In addition, the expenses can only be deducted if you itemize your deductions.
But reservists, qualified performing artists, fee-based state or local government officials, and individuals with disabilities are generally able to deduct their expenses as an adjustment. For these individuals, their deduction is not limited by the 2% rule. Also, these travel expenses are deductible whether or not you itemize deductions.
Please note, this exception ONLY applies if you qualify as a reservists, qualified performing artists, fee-based state or local government officials, and individuals with disabilities. To see if you qualify, click here.