Armed Forces reservists

An Armed Forces reservist is a member of a reserve component in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service.

If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may have deducted these travel expenses as a federal adjustment to gross income on your federal income tax return. The 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. Any expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21.

For more information, see Itemized deductions and review the 2017 federal Form 2106.