MILITARY EXPENSES

A deduction in computing net income of up to $1,500 is allowed for overnight travel expenses of individuals in the national guard and military reserve who travel away from home more than 100 miles for the performance of services for the guard or reserve.

Overnight travel expenses include transportation expenses, meals and lodging expenses to the extent the expenses were not reimbursed.

If these expenses are deducted on line 24 of the Iowa return, they cannot be taken as an itemized deduction on Schedule A. 40.62