Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on line 12.

Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.

Performing-arts-related expenses as a qualified performing artist.

Business expenses of fee-basis state or local government officials.

For more details, see Form 2106.